Knowledge Management and Institutional Accounting Functional Effectiveness: Evidence from Malaysia

2019 ◽  
Vol 18 (02) ◽  
pp. 1950017
Author(s):  
Freida Ozavize Ayodele ◽  
Liu Yao ◽  
Hasnah Binti Haron ◽  
Eyasan Leslie Dabor
Keyword(s):  
Knowledge Management ◽  
Structural Equation ◽  
Study Data ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Effectiveness Model ◽  
The Impact ◽  
The Relationship ◽  
Insight Into

Institutional accounting functions are critical actors in the success of every organisation and emphasise distinct effectiveness compared to other practices. Meanwhile existing research has examined general knowledge management (KM) and its association with effectiveness at an overall institutional level. However, studies on the impact of KM capabilities on institutional accounting functional effectiveness (FE) is sparse. This study evaluates the impact of KM on institutional accounting FE based on resource-based theory (RBT) at various levels of analysis. Utilising empirical evidence, accounting knowledge management (AKM)-based effectiveness model was developed. Data were collected through a questionnaire survey of accounting officers in public research institutions in Malaysia. The study data were initially analysed using statistical package for social sciences (SPSS) version 23.0 and hypothesised relationship tested via partial least square structural equation modelling (PLS-SEM). Interestingly, the results provide support for the developed research AKM model underpinned by RBT viewpoint. AKM infrastructure (AKMI) and process capabilities impact institutional accounting FE significantly and AKM process capability partially mediates the influence of AKMI capability. The study offers new insight into the relationship between KM and institutional accounting practices. Thus, they create avenues for future research and directions for KM policy decisions in institutions.

scholarly journals Determining the Impact of Supervisory Support on Employee Engagement in the Telecommunication Sector of Ghana: The Role of Supportive Organizational Culture

2021 ◽  
Vol 1 (2) ◽  
pp. 15-31
Author(s):  
Leslie Afotey Odai ◽  
Jingzhao Yang ◽  
Isaac Ahakwa ◽  
Shaibu Ismaila Mohammed ◽  
Samuel Dartey
Keyword(s):  
Organizational Culture ◽  
Employee Engagement ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Supervisory Support ◽  
Telecommunication Sector ◽  
The Impact ◽  
The Relationship

Purpose- Organizations that enforce effective supervisory support through their cultural traits see their employees reciprocating through positive outcomes. The study explored the impact of supervisory support on employee engagement in Ghana’s telecommunications sector and the moderating effect of supportive organizational culture on the relationship. Design/Methodology- A correlational descriptive research design was adopted. A sample of three hundred and fifty-three (353) employees was drawn randomly from a top selected telecommunication company in the Accra Metropolis of Ghana. Information collated were analyzed using Statistical Package for Social Sciences (SPSS version 26) and partial least square based on Structural Equation Modeling (SEM) Findings- The findings indicate that supervisory support significantly influences employee engagement. Again it was revealed that supportive organizational culture influences employee engagement and substantially moderates the relationship between supervisory support and employee engagement. Practical Implications- The findings provide valuable suggestions for organizations, managers, and supervisors to emphasize on measures such as a robust feedback system, training of supervisors, and enhancing employees' freedom to operate within the organization, which increases employee engagement and optimizing the organization’s competitive advantage.

Brand hate and retaliation in Muslim consumers: does offensive advertising matter?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Uzma Noor ◽  
Mahnaz Mansoor ◽  
Sajeela Rabbani
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
The Body ◽  
Least Square ◽  
Equation Modeling ◽  
Content Type ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship ◽  
Brand Hate

Purpose This study aims to investigate the generation of negative emotions and behavior in Muslim consumers from their attitude toward offensive advertising. Mediation of brand hate between attitude toward offensive advertising and brand retaliation was examined. The conditional indirect impact of religiosity on attitude toward offensive advertising and brand retaliation through brand hate was also realized. Design/methodology/approach A cross-sectional research design was used using the mall intercept survey technique. Data were collected from 380 respondents visiting the malls in the areas of Pakistan’s twin cities (Rawalpindi and Islamabad) after ensuring appropriateness for the study. Partial least square–structural equation modeling through SmartPLS software was used as a statistical technique to test the hypotheses. Findings The findings confirm that attitude toward offensive advertising affects brand hate and brand retaliation positively. The conditional indirect effect of religiosity on the relationship of attitude toward offensive advertising and brand retaliation has also proved significant. Originality/value The present study has filled a significant gap in the literature of brand hate by introducing brand hate as a mediator in the relationship of attitude toward offensive advertising and brand retaliation. It further added in the body of knowledge of brand hate by a moderated mediation mechanism of religiosity on the relationship of attitude toward offensive advertising and brand retaliation through brand hate. The present study has considered the non-offensive product being promoted through offensive advertising and explored the impact of attitude toward offensive advertising on brand hate and brand retaliation in Muslim consumers.

The impact of the quality of intelligent experience on smart retail engagement

2020 ◽  
Vol 38 (7) ◽  
pp. 877-891 ◽  
Author(s):  
Xiaojun Fan ◽  
Nanxi Ning ◽  
Nianqi Deng
Keyword(s):  
Technology Integration ◽  
Intelligent Systems ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Customer Engagement ◽  
Content Type ◽  
The Impact ◽  
The Relationship

PurposePrevious studies have considered customers' psychological responses to intelligent retail technology adoption, but have not considered how technology integration systems could promote the relationship between retailers and consumers. Based on the Stimulus–Organism–Response framework, this paper proposes a customer engagement model in a fully intelligent retail environment. The concept of the quality of intelligent experience is constructed from the perspective of customer experience, and the effect of the mechanism of smart retail on the customer engagement relationship is discussed.Design/methodology/approachUsing two surveys, this study analyzes 201 (in study 1) and 321 (in study 2) questionnaires by using structural equation model in partial least square software.FindingsThe analysis shows that the human–machine interaction, intelligent systems and the product content of the quality intelligent experience significantly impact customer engagement on smart retail.Research limitations/implicationsThis research was designed for general retail products, without distinguishing between different product types. Thus, it did not consider the moderating effect of product types.Practical implicationsThe findings enrich the intelligent retail technology field and provide operable guidance to help smart retailers improve customer relations.Originality/valueThis paper proposes a customer engagement model to describe how technology integration systems promote the relationship between retailers and consumers.

The System Quality and Customer Satisfaction with Website Quality as Mediator in Online Purchasing: A Developing Country Perspectives

2021 ◽  
pp. 2516600X2199194
Author(s):  
Anil Kumar ◽  
Suman Lata
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Positive Impact ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Future Research ◽  
System Quality ◽  
Website Quality ◽  
The Impact

The present era sees an increasing trend of online purchasing all over the globe, and India is no more an exception. India is likely to become the hub for online market because it is second in terms of population in the world. The study is an effort to understand whether system quality really matters for customer satisfaction, particularly in developing countries, and the website quality works as a mediator or not. The study proposes the theoretical framework of the impact of system quality on customer satisfaction after a rigor literature review. With the help of purposive sampling, data were collected and model tested using partial least square structural equation modeling (PLS-SEM). The results show that system quality and website quality have a direct and positive impact on customer satisfaction and website quality partially mediated. Based on these empirical findings, managerial implications, limitations, and recommendations for further future research are given in the study.

scholarly journals Antecedents of Consumer Food Waste Reduction Behavior: Psychological and Financial Concerns through the Lens of the Theory of Interpersonal Behavior

2021 ◽  
Vol 18 (23) ◽  
pp. 12457
Author(s):  
Saman Attiq ◽  
Amanda Chu ◽  
Rauf Azam ◽  
Wing-Keung Wong ◽  
Sumia Mumtaz
Keyword(s):  
Food Waste ◽  
Structural Equation ◽  
Negative Emotion ◽  
Food Service ◽  
Partial Least Square ◽  
Least Square ◽  
Waste Reduction ◽  
Future Research ◽  
Financial Concern ◽  
The Impact

This study sought to investigate the role of consumers’ emotional, cognitive, and financial concerns in the development of food waste reduction, reuse, and recycling behavior among restaurant patrons. Food waste in restaurants is a major problem for the food service industry, and it is a growing source of concern in developing countries, where eating out is becoming increasingly popular. A large portion of restaurant food waste in these markets originates from the plates of customers, highlighting the importance of consumer behavior changes in reducing waste. The current study has used a quantitative approach to analyze the impact of anticipated negative emotion of guilt, awareness of consequences, habit, and financial concern on food waste reduction behaviors, i.e., reduce, reuse, and recycle. The study collected 492 responses and data is analyzed for hypotheses testing through Partial Least Square-Structural Equation Modelling. The findings showed that anticipated negative emotions of guilt, awareness of consequences, habit, and financial concern have a significant impact on restaurants’ consumer food waste reduction behaviors. Managers, policymakers, and researchers interested in resolving the food waste problem will find the study useful. Other topics discussed include the implications and limitations as well as possible future research directions.

Customer Benefits on Bitcoin as a Medium of Exchange

2019 ◽  
Vol 5 (1) ◽  
pp. 22
Author(s):  
Maryam Jameelah Hashim ◽  
Mohd Faizal Kamarudin ◽  
Nur Afizah Muhamad Arifin ◽  
Mohd Rahim Khamis
Keyword(s):  
Convergent Validity ◽  
Structural Equation ◽  
Discriminant Validity ◽  
Structural Model ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Interesting Insight ◽  
Klang Valley ◽  
Insight Into

Cryptocurrency is a digital currency that is powered by blockchain technology. One of it is bitcoin, a system that is digitally created and traded tokens to which value is assigned. The level of adoption of bitcoin has accelerated due to several fiscal crises that leads to financial crashes that have affected the lives of millions of people. This has created a demand for new kinds of niche money. Issues need to be closely discussed before it is fully accepted by customers as a medium of exchange. Even though bitcoin is used as a medium of exchange, there is still no specific guidance and benefits to the users. The issues concernedare whether the customers will get the benefits of privacy, lower transaction costs and freedom in payment. Therefore, the aims of this paper are to identify the relationship between transaction cost, privacy and digital payment as a benefit of bitcoin as a medium of exchange. This research will be conducted in Klang Valley area and the questionnaires will be disseminated directly to respondents. These respondents will be identified using probability simple random sampling. A regression analysis will be conducted comprising 200 observations in Klang Valley, Malaysia. Partial least square-structural equation (PLS-SEM) will be used. In the measurement model, reliability will be assessed by examining the Composite Reliability (CR), while validity will be assessed by convergent validity and discriminant validity. Subsequently, structural model testing with 500 re-samples was applied to test the hypothesized relationships between exogenous variables and endogenous variable. Digital payment and privacy are statistically significant towards the benefit of using bitcoin as a medium of exchange. It was found that the digital payment contributes the highest benefit to the customers followed by privacy. The results provide interesting insight into the determinants for the customers benefit using bitcoin. Although the findings show significant results customers should always decide the good and bad thoroughly before finalizing their decisions on the usage of bitcoin. Therefore, it is hoped that this study will enrich the growing literature on the subject and future research needs to explore on the benefits of using bitcoin among the real users. This study is expected to give guidelines to the policymakers on the implementation of bitcoin as a medium of exchange. It is also expected that the results may provide interesting insight into the determinants of customer benefits using bitcoin. Simultaneously, it will contribute to the elements of industry, innovation and infrastructure.

Mediation Effect of Passion between Intimacy and Commitment in Relationship with God: Triangular Theory of Love

2019 ◽  
Vol 11 (2) ◽  
Author(s):  
Aruna Dhamija ◽  
Somesh Dhamija ◽  
Krishanveer Singh
Keyword(s):  
Structural Equation Modeling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Mediation Effect ◽  
Equation Modeling ◽  
Relationship With God ◽  
Indirect Relationship ◽  
The Impact ◽  
The Relationship

Purpose: - The purpose of this research paper is to test the relationship with God and to know the strength among the variables of love - Intimacy, Passion and Commitment, through Triangular Love Scale (TLS). To study the direct and indirect relationship between variables of Love in context with God and to know the mediation effect of Passion between the two variables of love, namely, Intimacy and Commitment. Research Design: - In this study, data was collected through well structured questionnaire from 210 respondents who identified themselves as God-believers. The Partial Least Square (PLS) -Structural Equation Modeling (SEM) was used to measure the relationship among the variables and to conceptualize the model. Findings:- In context of the past studies, a conceptual model is developed to measure the direct relationship as well as indirect relationship among the three variables of love, namely, Intimacy, Passion and Commitment in relationship with God. Structural Equation Modeling analyses revealed that the association between Intimacy and Commitment is mediated by Passion. Limitations:- Other tools can also be used to analyse the same study to know relationship between variables of love with God. Different variables which are not explored can be used to test the relationship with God.Practical Implications:- This study makes significant contributions for religious leaders and researchers who associate themselves with spirituality in order to understand the strength of relationship with God by knowing the impact on variables of love-Intimacy, Passion and Commitment.Originality: - The current study aims to know the strength of relationship with God through the three variables of love, namely, Intimacy, Passion and Commitment. There are lots of studies on Triangular Love Scale in knowing the different perspectives. The results of this study will help to know in actuality as to how much the individual is close to God, attracted towards him and able to maintain his love towards him.

scholarly journals The non-economic consequences of disclosure in Islamic banks

2018 ◽  
Vol 13 (6) ◽  
pp. 1948-1968 ◽  
Author(s):  
Sherif El-Halaby ◽  
Khaled Hussainey ◽  
Heba Abou-El-Sood
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Economic Consequences ◽  
Least Square ◽  
Mediating Effect ◽  
Islamic Banks ◽  
Content Type ◽  
Least Square Approach ◽  
The Impact ◽  
The Relationship

Purpose The purpose of this paper is to examine the effect of sharia, social and financial disclosure on stakeholders’ loyalty towards Islamic banks (IBs). The paper also aims to examine the extent to which trust and satisfaction mediate this effect. Design/methodology/approach It uses data collected from 600 respondents to survey questionnaires disseminated to stakeholders from 15 countries dealing with IBs. Structural equation modelling is adopted with a partial least square approach. Findings The results indicate that there is a significant impact of disclosure on stakeholders’ trust, satisfaction, and loyalty. The results also indicate that there is a partial mediating effect of trust and satisfaction in the relationship between disclosure and loyalty. This paper is one of the first studies examining the effect of disclosure on stakeholders’ loyalty. The authors provide novel findings, which have theoretical and practical implications for disclosure in IBs and their relationship with stakeholders. Originality/value The analysis offers a novel contribution to the Islamic banking literature by offering the first evidence on the impact of disclosure on stakeholders’ trust, satisfaction, and loyalty.

scholarly journals Examining the linkage among market orientation, learning orientation and innovation performance: The mediation role of knowledge management

2020 ◽  
Vol 7 (6) ◽  
pp. 131-145
Author(s):  
Anak Agung Gede Andy Pratama Putra ◽  
Ni Made Wahyuni ◽  
Putu Ngurah Suyatna Yasa ◽  
I Gusti Ayu Ketut Giantari
Keyword(s):  
Knowledge Management ◽  
Market Orientation ◽  
Global Economy ◽  
Structural Equation ◽  
Partial Least Square ◽  
Innovation Performance ◽  
Least Square ◽  
Mediating Effect ◽  
Learning Orientation ◽  
The Relationship

Small and medium enterprises (SMEs) exports contribute as a driver of the global economy and a source of economic growth. In the global era, to main a competitive advantage, SMEs need to produce behavior to ensure the feasibility of innovation performance. The purpose of this study is to investigate the relationship between market orientation, learning orientation, and knowledge management on innovation performance. The research method uses a research design cross-section. The study population includes all export-oriented manufacturing industries. SMEs and is registered in the Bali Provincial Industry and Trade Office database (2019). A total of 94 senior managers are SME interested in participating in the survey. Seven hypotheses are presented related to market orientation, learning orientation, knowledge management, and innovation performance, and the mediating effect of knowledge management. Structural equation model based Partial least square (SEM-PLS) is used to test the hypothesis. These findings reveal that learning orientation in manufacturing SME operation contributes to knowledge management. Knowledge management plays a mediating role in the relationship between market orientation and learning orientation on innovation performance. These results contribute additional insights to managers and policymakers about the concepts of market orientation, learning orientation, and knowledge management to achieve innovation performance.

Interaction of intercultural service encounters

2018 ◽  
Vol 30 (1) ◽  
pp. 2-22 ◽  
Author(s):  
Ali Ihtiyar
Keyword(s):  
Intercultural Communication ◽  
Structural Equation ◽  
Business Environment ◽  
Partial Least Square ◽  
Least Square ◽  
Retail Industry ◽  
Future Research ◽  
Content Type ◽  
Intercultural Communication Competence ◽  
The Impact

Purpose The purpose of this paper is to better understand the impact of intercultural communication and personality on customer satisfaction and loyalty in grocery retailing. In this endeavour, this study illustrates the unique context of intercultural communication to highlight several improvements in the literature and to encourage the advancement of the intercultural communication in the literature. Design/methodology/approach To initiate the research, a survey approach was taken. In total, 681 questionnaires were returned out of 1,100 that were distributed within selected grocery retailers in Klang Valley, Malaysia. The measurement of the constructs and their interrelationships is examined based on partial least square-structural equation modelling. Findings The findings validate the proposed framework with statistically significant relationships among all constructs. Furthermore, it exposes additional insights into some practical and conceptual solutions for addressing the intercultural communication of culturally diverse encounters in the Malaysian grocery retail industry. These contributions postulate an impetus for future research in various service settings. Originality/value Based on role, interdependence and cognitive consistency theory, this study assesses the role of the personality of grocery retail consumers on intercultural communication competence (ICC) and its impact on inter-role congruence (IRC) and interaction comfort (IAC). It is anticipated that by filling this knowledge gap, the research will assist in strengthening retail communication strategies, which require intercultural communication adjustments in a multicultural business environment. The ICC is expected to improve the retail industry competitiveness when it positively influences IRC and IAC among customers.

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