• Title/Summary/Keyword: Top Management

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Relationship between the Management Accounting Information Usage, Market Orientation and Performance: Evidence from Vietnamese Tourism Firms

  • DO, Trang Huyen;LE, Huyen Mong;LUONG, Diem Thuy Thi;TRAN, Quanh Thi
    • The Journal of Asian Finance, Economics and Business
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    • v.7 no.10
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    • pp.707-716
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    • 2020
  • The study investigates the relationship between broad-scope management accounting information usage, market orientation, and the firm performance. This study employs a survey data of 149 top-level and mid-level managers working in Vietnamese tourism enterprises. To analyze research data, we employ SmartPLS 3 software. The analytical process include measurement model evaluation (evaluate the scale's validity and reliability) and structural model evaluation (test research hypotheses). The results reveal that broad-scope management accounting information usage has a positive direct effect on market orientation dimensions (include information generation, information dissemination, and responsiveness). Then, market orientation dimensions also have positive direct effects on the performance of Vietnamese tourism firms, excluding information dissemination. Moreover, this study also reveals that the market orientation dimensions mediate the relationship between broad-scope management accounting information usage and firm performance. The findings of this study suggest that tourism firms should pay more attention to the use of management accounting information in decision-making. With the increasingly fierce competition of the tourism firms today, capturing and meeting the needs of the market is a prerequisite to help firms enhance their competitiveness and improve their performance. To do that, Vietnamese tourism firms need to consider pursuing market orientation and enhancing broad-scope management accounting information usage.

The Role of Information Systems in Supporting Knowledge Management in King Abdulaziz University: Case Study

  • Najdi, Roaa Nabil;Komosany, Nabil Abdullah
    • International Journal of Computer Science & Network Security
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    • v.21 no.7
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    • pp.133-149
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    • 2021
  • The purpose of this study is to explore the role of information systems in the implementation of knowledge management, at King Abdul-Aziz University (KAU) in Jeddah, by highlighting the importance of information systems and their implementation of the knowledge processes. The researcher used the case-study method to explore the importance of information systems in supporting the implementation of knowledge management at the university. Moreover, the study has used the questionnaire as a tool for collecting information and obtaining feedbacks from the administrators at the university, and a random sample was chosen to identify the study community. The study resulted that there is a statistical indication of the importance and degree of the use of electronic systems in the university by the administrators. The study sample members believe that the university is keen to provide information systems, where systems analyze data and convert them into knowledge information that benefits the senior management at the university. Members of the study sample emphasize the importance of electronic information systems at the university, which in turn saves time and effort in extracting information, reports, statistics and providing them easily to senior management. The study also concluded with some recommendations, such as emphasizing the importance of knowledge management as one of its top priorities, spreading the knowledge culture, instilling a vision of knowledge among individuals, and emphasizing the importance of information systems.

Basel III Effects on Bank Stability: Empirical Evidence from Emerging Countries

  • ASGHAR, Muhammad;RASHID, Abdul;ABBAS, Zaheer
    • The Journal of Asian Finance, Economics and Business
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    • v.9 no.3
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    • pp.347-354
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    • 2022
  • This article examines the influence of Basel III reforms, risk management, and banking sector efficiency on banks' financial stability in emerging countries. The data for this study is collected from various sources. Based on the GDP classification of IMF, the top 22 countries were selected as the sample. The sampling frame includes all six regions of the world including 482 banks and 3022 observations in total. The empirical analysis is carried out by estimating the random effects models. It is found that the effects of capital buffer, liquidity, and risk management practices are significant on financial stability. It is also noticed that the capital buffer has a constructive and significant influence on financial stability. However, liquidity management shows a mixed impact, as in some countries, its impact is positive and significant while, in other countries, it is insignificant. Risk management practices have an overall positive influence on financial stability in the case of large economies. However, results are insignificant in the case of small economies. Bank-specific variables, namely profitability, size, and efficiency have a positive whereas, loan quality has a negative impact on financial stability in the emerging countries. GDP has a positive impact on financial stability whereas inflation and unemployment both have a negative effect on financial stability.

A Study on the Management Efficiency Analysis of Manufacturing Industry (제조기업의 경영효율성 분석에 관한 연구 -자동차 부품산업 중심으로-)

  • 박정현;김원중
    • Journal of Korean Society of Industrial and Systems Engineering
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    • v.25 no.5
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    • pp.22-30
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    • 2002
  • Our study emphasizes the importance of the review of the manufacturing industry in order help them make right decision and despite many previous methods for analyzing productivity, we were coming to analyze the efficiency of the industry with Date Envelopment Analysis(DEA). Conclusively, only 4 companies is found to manage their companies effectively among 20 top-ranking companies and there was no any correlation and through the result we could realize that the result analyzed by "DEA" don't exactly match financial rates which means that corporation's management is inefficient. We are quite sure that our study can be approved materials for Benchmarking and Management establishing strategic plan.egic plan.

An Empirical Study on Factors for Effective Total Quality Management Education (효과적인 종합적 품질경영(TQM)교육 실행의 성공요인에 관한 연구)

  • 서창적;김재환
    • Journal of Korean Society for Quality Management
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    • v.28 no.3
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    • pp.68-81
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    • 2000
  • In this paper, we studied the four stages of quality related education and training and identified alignment factors that have influence on successful TQM education and training. Based on extensive literature reviews the four stages are extracted such as quality concepts training, quality tools training, special topics training, and leadership training. Also we determine the alignment factors. A framewok of research model including above factors is developed and tested statistically. The perceived data are collected from managers of quality departments of 140 Korean firms through survey. The results show that alignment factors which achieve success in Quality related education training are using relevant examples and implementing training at the top in quality concepts training, providing time and opportunity to master skills in quality tools training, organizing courses into a logical curriculum in special topics training, and providing ongoing feedback in leadership training. We also offered numerous suggestions that can help organizations develop effective training programs to meet their objectives.

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A Study on Implementing Difficulties of the ISO 9000 Registration and Surveiliance (ISO 9000 시리즈 인증관련(認證關聯) 애로사항(隘路事項) 분석(分析))

  • Yoo, Chun Beon
    • Journal of Korean Society for Quality Management
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    • v.23 no.4
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    • pp.113-127
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    • 1995
  • The problems and difficulties encountered in implementing the ISO 9000 series in Korea have been analyzed in this paper. A lot of companies are currently rushing to apply for ISO 9000 registration. Their principal motive is to sharpen their international and domestic competitive edge by improving their QM systems. In industry itself, there are many problems associated with the assessment and implementation. The major problems are from lack of understanding, cooperation of top or related management, and/or difficulties of documentation especially in small businesses. From this study, the effective and efficient methods for the ISO 9000 registration and surveillance are proposed.

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A Case Study on Operation Practices of ISO 9000:2000 Quality Management System (ISO 9001 : 2000 품질경영시스템 운영에 관한 조사연구)

  • Kim, Ho-Gyun;Park, Dong-Jun;Gang, Byeong-Hwan
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 2004.05a
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    • pp.71-74
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    • 2004
  • The organizations registered ISO 9000:1994 have upgraded to ISO 9001:2000 family through transition period by December, 2003. Some features of ISO 9001:2000 family are that it merged three ISO 9000 series, reduced 20 requirements to five major clauses, and focused on Plan-Do-Check-Act improvement cycle. We interviewed quality managers and staffs of 37 companies certified ISO 9001:2000 in Busan and Kyungnam provinces where most machine, metalwork, and manufacturing companies in South Korea are located. Using statistical analysis, we find out which status of firms are related with the requirements of five clauses. We also discover if there is any difference in performing the requirements depending on top managership, reasons for seeking ISO 9001:2000 certification, and ISO 9001:2000 operating period.

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Korean Organization ERP System Implementation CSFs: A Delphi Study

  • Kim, Yeong Real
    • Journal of Korea Society of Industrial Information Systems
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    • v.17 no.7
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    • pp.159-166
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    • 2012
  • This study focused on the factors that are critical to Enterprise Resource Planning (ERP) system implementation success. This study employed a Delphi panel to explore the characteristics of ERP project success. The expert panel was comprised of executives from Korean organizations who had participated in and were experienced with ERP implementation projects. The two round Delphi study found the importance of senior management involvement/top management support in project. Additionally, the study found that the same Critical Success Factors(CSFs) existing in large-sized Korean organizations are also applicable to small or mid-sized Korean organizations.

신생산기술 실행과정상에 조직 적응노력의 효과성 분석

  • 이상곤;이진주
    • Proceedings of the Korean Operations and Management Science Society Conference
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    • 1994.04a
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    • pp.627-632
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    • 1994
  • This study suggests the contingency framework understanding the implementation of NIMT and conducts empirical analysis using survey data. The main objectives of the thesis are as follows : (1) analyzing the relationship between adaptation requirements and organizational adaptation efforts. (2) analyzing the relationship between organizational adaptation efforts and implementation performance, and the moderating effect of the adaptation requirements. (3) analyzing the relationship between organizational adaptation efforts and organization characteristics(organization size, technical capability, top management support). A field study was undertaken to test the hypothesized relationships among adaptation efforts, adaptations requirements, organization characteristics, implementation performance. Data were collected from 52 NMT implementation projects of 45 machine tool, metal component firms. The emprical relflts indicated that adaptation requirrnents, organization characteristics were significantly related to organizational adaptation efforts and adaptation efforts can significantly improve implementation perfomance, but the moderating effect of adaptation requirements on adaptation efforts and implementation performance was not supported.

A Study on the Systems Engineering Detailed Schedule for LRT Project (경량전철사업의 시스템엔지니어링활동을 위한 상세일정계획 작성방법 연구)

  • Han, Seok Youn;Kim, Joo Uk;Choi, Yo Chul;Kang, Do Hoon
    • Journal of the Korean Society of Systems Engineering
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    • v.8 no.2
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    • pp.11-17
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    • 2012
  • Suppliers in light rail transit project makes a systems engineering management plan(SEMP) as a top level plan which has a SEMS and SEDS as an control and monitoring means. In this paper, we analyze the international standards and some related documents, and present the directions to make the SEMS and SEDS which have WBS, accomplishments, schedule, events, person in charge. And then customize the project management tool and make SEMS and SEDS of LRT project as an example. The research results can be applied in LRT project after tailoring based on the project.