• The Journal of Asian Finance, Economics and Business
• /
• v.8 no.12
• /
• pp.411-420
• /
• 2021

Based on the Financial Management Information Systems (FMIS) variables and supporting arenas, the current study aims to highlight the importance of FMIS in supporting organizations to achieve organizational excellence (Managing Liabilities, Support Decision Making, Cost Efficiency, Financial Quality, and Security). A quantitative approach was utilized by adopting a questionnaire as a tool. A convenient sample of (249) individuals from different Kuwaiti SMEs answered the questionnaire. SPSS v. 26 was used to analyze gathered data. The study's findings revealed that FMIS has a significant impact on organizational trials to achieve organizational excellence. This impact was most noticeable on the level of cost-efficiency, with an R-value of 0.583, followed by a positive impact on security, with an R-value of 0.453. Based on the results, it can be widely generalized that FMIS can help the organization reach organizational excellence through managing its financial affairs. As a result, the study recommends paying more attention to the quality of data presented to FMIS, keeping in mind that human errors in data entry might result in incorrect and malfunctioned data, even if it is processed by FMIS. FMIS also improves the ability of an organization to schedule financial information, such as obligations, receivables, debts, payments, and expenses.

• The Journal of Asian Finance, Economics and Business
• /
• v.7 no.8
• /
• pp.309-321
• /
• 2020

This study aims to examine the effects of strategic management accounting on firm performance of finance businesses in Thailand. Strategic management accounting comprises of environmental scanning, competitor orientation and forward-looking information. In this study, 175 finance businesses in Thailand are the samples of the study. A mail survey procedure was used for data collection. The hierarchical multiple regression analysis is employed to test the research relationships. Firstly, environmental scanning positively affects operational excellence, organizational effectiveness and firm performance. Secondly, competitor orientation is positively related to managerial efficiency and organizational effectiveness. Thirdly, forward-looking information has a positive influence on operational excellence, managerial efficiency, organizational effectiveness, and firm performance. In addition, operational excellence, managerial efficiency and organizational effectiveness have positive impact on firm performance. Finally, to verify the mediating effects, operational excellence, managerial efficiency and organizational effectiveness are the mediators of the research relationships. This study confirms that all dimensions of strategic management accounting play a significant role in determining business outcome as being congruent with the theory of resource-based views of the firms. Executives of firms need to provide valuable resources and capabilities to support the strategic management accounting implementation in order to achieve good business outcome in highly competitive environments.

• Asian Journal of Business Environment
• /
• v.5 no.1
• /
• pp.13-26
• /
• 2015

Purpose - While studying the topic of seeking behavioral excellence (proactive and creative competence) in organization, scholars have presented a variety of literature sprinkled with countless theories on behavioral competence. Research design, data, and methodology - Foremost among the several theories on this topic are two distinct sets of behavioral theories: OCB (Organizational Citizenship Behavior) and Constructive Deviance. Both of these theories attempt to posit their usefulness in positive organizational outcomes (such as organizational effectiveness, quality, performance, and innovations). Results - However, their proposed constructs are opposing and studies are conducted in isolation, thereby creating a significant literature gap and omitting the possibility of being inclusive of the best that both OCB and constructive deviance have to offer. Conclusions - The article bridges the gap by critically examining OCB and constructive deviance and including a consideration of other empirical studies in an attempt to be comprehensive while, at the same time, seeking to find an effective behavioral construct that is both appropriate and conducive for positive organizational outcomes in the context of the current business environment.

• International Commerce and Information Review
• /
• v.16 no.2
• /
• pp.221-249
• /
• 2014

This study analyzed the sufficient conditions for Korean firm's foreign subsidiaries in order to evolve into a center of excellence for knowledge creation and diffusion. In this respect, the purpose of this study is to develop a new framework based on literatures related to subsidiary knowledge creation and a center of excellence. Specifically, we created seven decisive factors for subsidiary knowledge creation: two general factors, two strategic important factors, and three excellent factors. Each factor can be a necessary condition or sufficient condition according to research purpose. For example, the decentralized organizational structure belonging to general factors become a sufficient factor for facilitating subsidiary's knowledge creation but it become a necessary condition for a center of excellence because all subsidiaries with decentralized organizational structure cannot be strategically important subsidiaries. By using seven decisive factors, this study examines the determinants' validity theoretically and practically.

• International Journal of Quality Innovation
• /
• v.6 no.2
• /
• pp.1-16
• /
• 2005

The concept of Total Quality Management may be perceived from different philosophical perspectives. In this paper we shall present a view on TQM from the perspective of Field-Being philosophy and compare it with the alternative philosophical views. From the perspective of Field-Being philosophy, the goal of TQM is to achieve the free flow of excellence at all levels: individual, team and organizational. By overcoming rigidity in thinking, behavior and performance TQM turns into an art-the Art of Quality Management, which is the source of true stakeholder delight.

• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.9
• /
• pp.157-166
• /
• 2022

The purpose of this paper is to explain the process of developing and validating the instrument to measure the university's organizational core values and sub-values known as ESI iDART. The three core values are excellence, synergy, and integrity, while the five sub-values comprise knowledge, discipline, trustworthiness, diligence, and responsibility that all staff should understand and practice. These values must be measured to examine the extent to which the staff has practiced them in their work life. With regard to methodology, the research instrument used in the study was developed using a focus group study involving 39 university staff from various departments and campuses. The instrument was later refined and validated by a group of experts from the university. In the main study, the instrument was distributed to all 17,969 university staff from all over the country. After one month, a total of 11,688 university staff participated in the survey indicating a 66% response rate. Using descriptive analysis, reliability analysis, and ANOVA, the results indicate that instrument is considered valid and reliable to be used. The major findings from the study show that organizational values increase over time. Some theoretical and managerial implications are also discussed.

• Knowledge Management Research
• /
• v.13 no.2
• /
• pp.73-93
• /
• 2012

Although a wide range of theoretical researches have emphasized on the importance of knowledge management in cooperative R&D network, the empirical researches to synthetically examine the role of organizational learning and open innovation which influence on the performance of technological innovation are not enough to meet academic and practical demands. This study is to investigate the effect of open innovation and organizational learning in venture business on technological competitive advantage and establish the mediating role of organizational learning. For the purpose, the questionnaires, made based on the reviewing previous researches, were collected from 274 Korean venture businesses whose managerial focus is on developing technological innovation. As a result of analysis, the relational dimensions of open innovation - network, intensity and trust shared by a firm with external R&D partners - as well as the internal organizational learning system and competence have positive influence on building technological competitive advantage whose sub-variables are technological excellence, market growth potential and business feasibility. In addition, it is identified that organizational learning has the mediating and moderating effect in the relationship between open innovation and technological competitive advantage. These results imply that open innovation complements and expend the range of limited resources and the scope of innovation in technology-intensive small and medium-sized enterprises. Besides, organizational learning activity reinforces the use of knowledge and resources, obtained from external R&D partners. On the basis of these results, detailed issues and discussion were made in the conclusion.

• Journal of the Korea Society of Computer and Information
• /
• v.20 no.2
• /
• pp.169-180
• /
• 2015

This study looked into these companies and organizations that were working with the knowledge management system in order to verify how practically such introduction of the knowledge management system would affect the organizational performances. The purpose of this study is to present the strategic guidelines should to consider the introduction of the knowledge management system operated by the organization to analyze how factors affect the performance of the introduction of knowledge management systems are organized in empirical. According to the results, the sub-variables of the management factors such as learning organization, evaluation and reward system, organizational trust and knowledge-sharing activity had all the significant effects on the organizational performance, and of the sub-variables of the information technology factors, the information technology-based structure presented statistically significant results which confirmed that the structure itself also had an influence on the organizational performance. However, the study learned that both the information technology maturity and the system structural excellence had nothing to do with the organizational performance.

• International Journal of Quality Innovation
• /
• v.4 no.1
• /
• pp.20-39
• /
• 2003

Based on a combination of theories, experiences and cases a sustainable change strategy and self-assessment method with a focus on the human dimension in TQM are suggested and discussed. The Post Denmark TIQ (Total Involvement in Quality) case will be used to illustrate how breakthrough in people attitudes and organisational culture happened and became the foundation for a new culture focusing on change, continuous improvements and everybody's participation.

• Journal of the Ergonomics Society of Korea
• /
• v.33 no.2
• /
• pp.77-86
• /
• 2014

Objective: The purpose of this study is to grasp the fundamental structure of incident occurrence in nuclear organizations based on system thinking, and analyze how various causes are interrelated in terms of the causal loop diagram. Background: The recent domestic and overseas nuclear power plant-related incidents and accidents are directly or indirectly associated with safety culture, and thus effective plans for the improvement of safety culture are being called for. While the safety of a nuclear power plant is highly dependent upon technology and equipment, the utilization, maintenance and inspection of the technology and equipment are conducted by workers of the nuclear power plant. Method: Methodology of system thinking perspective using causal loop analysis. Results: As a result of the analysis, first, it turned out that the fundamental cause of incident occurrence in nuclear organizations is time constraint. Second, if a workload of workers increases, their adherence to regulations and procedures comes to be reduced due to time constraint. Third, it is needed, through organizational learning education, to increase actions made from thoughts considering safety as the utmost priority in advance. Fourth, it is necessary to improve professionalism by enhancing educational programs for new workers, and to develop various scenarios with which they can cope with certain situations. Application: This paper provides a base for system dynamics simulation model for future study.