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Unraveling Governance Issues in Global Sourcing of Accounting Services: A Qualitative Exploration 全球会计服务采购中的治理问题:质的探索
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.302909
A. Aman, S. Said, Omkar Dastane
As global accounting services continues to increase; firms need to be equipped with proper governance framework. The need for governance of global sourcing activities is being emphasized practically as well as academically. This study aims to understand governance issues along with the mechanisms used to overcome such issues in a global sourcing of accounting services by using the migratory governance path framework. The study employs interpretive case study research approach. The fundamental issues of governance in global sourcing of accounting services were found to be related to coordination and communication aspects. Findings show that several governance mechanisms were implemented to overcome such issues. Theoretically, this study enhances the understanding of governance issues in global sourcing by providing further evidence on the importance of governance in global sourcing of accounting services. The study has practical implications in terms of offering best practices of good governance for global sourcing.
随着全球会计服务的不断增加;公司需要配备适当的治理框架。对全球采购活动进行治理的必要性在实践上和学术上都得到了强调。本研究旨在通过使用迁移治理路径框架,了解治理问题以及用于克服全球会计服务采购中此类问题的机制。本研究采用解释性案例研究方法。全球采购会计服务的基本治理问题与协调和沟通方面有关。研究结果表明,为了克服这些问题,实施了几种治理机制。从理论上讲,本研究通过进一步证明治理在会计服务全球采购中的重要性,增强了对全球采购中治理问题的理解。这项研究在为全球采购提供良好治理的最佳实践方面具有实际意义。
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引用次数: 3
Comparison Between Offline and Online Distribution Practices for the Insurance Industry in India 印度保险业线下与线上分销实践比较
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.297852
R. Singh, Anand A. Deshmukh
Insurance has been the back bone of Indian society and economy. For India, a developing country, insurance does serve the need to a limited extent as social security practices are absent in India compared to foreign nations. Insurance has been sold mainly through traditional channels with Agency garnering major share of the pie. The study started with robust literature review, formulating the objectives to examine existing offline distribution channels for insurance and the relative significance of emerging online distribution channel for insurance. Accordingly hypothesis were promulgated for understanding difference between online and offline insurance in terms of cost and convenience, difference between economies of scale and accuracy, beneficial to customer and/or company and on the growing trend of young internet users being a high potential target market for insurance business suitable to online channel. The study further gives suggestions and recommendations for promotion of online channels and highlights its relative significance to various stakeholders.
保险一直是印度社会和经济的支柱。对于印度这个发展中国家来说,保险确实在一定程度上满足了需求,因为与外国相比,印度缺乏社会保障实践。保险主要通过传统渠道销售,代理公司占据了大部分份额。本研究首先进行了大量的文献回顾,制定了检验现有的线下保险分销渠道和新兴的在线保险分销渠道的相对重要性的目标。为了理解线上和线下保险在成本和便利性上的差异,规模经济和准确性上的差异,有利于客户和/或公司,以及年轻的互联网用户是适合线上渠道的保险业务的高潜力目标市场的增长趋势,提出了相应的假设。本研究进一步对网络渠道的推广提出了建议和建议,并突出了其对各利益相关者的相对意义。
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引用次数: 3
Influential Factors on Business Operation Sustainability of Entrepreneurs: A Case Study of the Lower Northeastern Area of Thailand 企业家经营可持续性的影响因素——以泰国东北下地区为例
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.300349
Adisak Suvittawat
The purpose of his study is to determine the factors that influence the sustainability of entrepreneurial business operations in the Lower Northeastern Area of Thailand, across varies industries. We followed the marketing mix (5P) model exploring product perspective, price perspective, distribution channel, promotion perspective and people perspective and their influence on entrepreneurial business operations sustainability. There was a strong emphasize on the quality and quantity of products provided as well as uniqueness of the products and services developed by the entrepreneurs. Price was less important as long as it was competitive. Location was the most important factor when it came to distribution channel especially for service businesses. Online businesses were slowly developing. Customers preferred brick and mortar family businesses with knowledgeable and friendly entrepreneurs who are service oriented. People make the difference in the sustainability of entrepreneurial operations.
他的研究目的是确定影响泰国下东北地区不同行业的创业企业运营可持续性的因素。我们遵循营销组合(5P)模型,探索了产品视角、价格视角、分销渠道视角、促销视角和人员视角及其对创业企业运营可持续性的影响。企业家们非常强调所提供产品的质量和数量,以及产品和服务的独特性。只要有竞争力,价格就不那么重要了。当涉及到分销渠道时,地理位置是最重要的因素,尤其是对于服务企业。网上商业发展缓慢。顾客更喜欢拥有知识渊博、友好、服务至上的企业家的实体家族企业。人对企业经营的可持续性起着重要作用。
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引用次数: 1
Empirical Study to Understand the Social Entrepreneurial Intention Towards Technology Management in Social Entrepreneurial Ventures 社会创业企业技术管理意向的实证研究
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.309104
Nida Hussain, Baoming Li
The purpose of this research is to investigate the social entrepreneurial intentions (SEI) towards the implementation of technology management (TM) in social entrepreneurial ventures (SEV). Drawing on the technology acceptance model (TAM) and resource base view theory, hypotheses were developed. Data were collected from 640 social entrepreneurs (SE) from various industries (IT/software-based market, production, manufacturing, etc.) in Pakistan. SPSS-AMOS was used for a two-step approach of structural equation modeling. Results were determined by using confirmatory factor analysis and the measurement model fit. The significance of the theoretical relationship was assessed using the structural model. The findings of the study reveal the relationship between competitive advantage, and TM perceived usefulness was positively supported. Additionally, the internal resources show a positive relationship between TM perceived usefulness. Further, the TM perceived usefulness has a positive relation towards SEI. The research significantly contributes to the domain of SEI.
本研究旨在探讨社会创业企业(SEV)实施技术管理(TM)的社会创业意向(SEI)。利用技术接受模型(TAM)和资源基础观理论,提出了假设。数据收集自来自巴基斯坦不同行业(IT/软件市场、生产、制造业等)的640名社会企业家。采用SPSS-AMOS进行两步结构方程建模。结果采用验证性因子分析和测量模型拟合确定。利用结构模型对理论关系的重要性进行了评估。研究结果表明,竞争优势与TM感知有用性之间存在正相关关系。此外,内部资源与TM感知有用性之间存在正相关关系。此外,TM感知有用性与SEI之间存在正相关。该研究对SEI领域有重要贡献。
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引用次数: 1
The Impact of Dynamic Capabilities on the Performance of Thai Small and Medium Enterprises 动态能力对泰国中小企业绩效的影响
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.309102
K. Mongkol
Traditional research and literature reveal that organizations may acquire a competitive advantage and improve performance by enhancing their capabilities. However, none of them strongly emphasizes dynamic capabilities, and small and medium-sized firms (SMEs), particularly in South East Asia, have not been thoroughly examined in this area. Consequently, this study will investigate the impact of dynamic capabilities (innovative capability, absorptive capability, and adaptable capability) on the performance of small and medium-sized enterprises (SMEs). The responses of 322 SMEs in Thailand were analyzed quantitatively using multiple regressions. The findings indicated that all of them significantly impact the performance of SMEs. Nevertheless, SMEs should prioritize innovative capability by investing and paying more attention to innovation and creativity, followed by firms' adaptation and absorption capabilities.
传统研究和文献表明,组织可以通过增强自身能力来获得竞争优势和提高绩效。然而,它们都没有大力强调动态能力,而中小型企业,特别是东南亚的中小型企业,在这方面还没有得到彻底的审查。因此,本研究将探讨动态能力(创新能力、吸收能力和适应能力)对中小企业绩效的影响。对泰国322家中小企业的反馈进行了多元回归定量分析。研究结果表明,这些因素对中小企业的绩效都有显著影响。然而,中小企业应该优先考虑创新能力,通过投资和更多地关注创新和创造力,其次是企业的适应和吸收能力。
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引用次数: 1
WeChat's Effect on Online Purchase Intention of Fast Moving Consumer Goods 微信对快速消费品在线购买意愿的影响
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.302249
Zarqa Shaheen
The purpose of this study is to explore WeChat's effect on Fast Moving Consumer Goods (FMCG) online purchase intention among Chinese people in New Zealand. In this study, a quantitative research method is employed to collect primary data through an online survey with a questionnaire from 139 respondents in New Zealand. The findings reveal that WeChat is widely used by Chinese in New Zealand; with more than half of the respondents were using WeChat’s online shopping function. The WeChat users are mostly young people. When using WeChat to purchase, users in New Zealand are concerned about the interface on WeChat shopping, the recommendation of WeChat, the security and confidentiality of personal information on WeChat. These factors are highly correlated with online purchase intention. WeChat users agreed that WeChat is convenient, easy to use payment method. These two parameters are highly correlated with online purchase intention. On the contrary, WeChat users do not agree with product information, and other unfamiliar customers’ recommendation to buy FMCG through WeChat.
本研究的目的是探讨微信对新西兰华人快速消费品(FMCG)在线购买意愿的影响。在本研究中,采用定量研究的方法,通过在线调查,对新西兰的139名受访者进行问卷调查,收集原始数据。调查结果显示,微信在新西兰被中国人广泛使用;超过一半的受访者使用微信的网上购物功能。微信用户大多是年轻人。新西兰用户在使用微信购物时,关注微信购物界面、微信推荐、微信个人信息的安全性和保密性。这些因素与网上购买意愿高度相关。微信用户一致认为微信是方便、易用的支付方式。这两个参数与在线购买意愿高度相关。相反,微信用户不同意产品信息,以及其他不熟悉的客户通过微信购买快消品的推荐。
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引用次数: 0
A Preliminary Study of Consumer Behavior From the Online Marketplace in Indonesia 印尼在线市场消费者行为的初步研究
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.297846
S. Candra, Conny Elmanuella Tulangow, Filda Trya Winalda
The growth of online marketplace in Indonesia is increasing. By understanding consumer behavior, online marketplaces can enhance their service quality. Consumer behaviors refer to the study of customers and how they behave while decided to do the transaction. Consumer behavior can be evaluating from activity of repurchase intention, word of mouth and site revisit. The purpose of this study is to understand the impact of e-service quality, customer satisfaction and customer trust on consumer behavior of online marketplace. This study using snow-ball sampling technique and fill-in through online questionnaires to online customers in Indonesia. There are 431 respondents and analyzed by Structural Equation Modelling using Warppls 7.0 software. Customer satisfaction and customer trust affect repurchase intention and word of mouth. While site revisits are influenced by customer satisfaction. Based on this finding, online marketplace to give more attention and improving the e-service quality to increasing the customer satisfaction and customer trust.
印尼的在线市场正在增长。通过了解消费者行为,在线市场可以提高他们的服务质量。消费者行为是指研究消费者在决定进行交易时的行为方式。消费者行为可以从重复购买意愿、口碑和网站回访的活动来评价。本研究的目的是了解电子服务品质、顾客满意和顾客信任对网上市场消费者行为的影响。本研究采用滚雪球抽样技术,并通过填写在线问卷的方式对印尼的在线客户进行调查。调查对象431人,采用warpps7.0软件进行结构方程建模分析。顾客满意和顾客信任影响再购买意愿和口碑。而网站回访受到客户满意度的影响。基于这一发现,在线市场将更多的关注和提高电子服务质量,以提高客户满意度和客户信任。
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引用次数: 1
Linking Competitive Strategies with Human Resource Information System: A Comparative Analysis of Bangladeshi Organization 竞争战略与人力资源信息系统的关联:孟加拉组织的比较分析
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.300350
S. Alam, M. Kashem
Understanding how human resource information system (HRIS) is linked up with competitive strategies (CSs) has become an important research topic in the field of strategic human resource management (SHRM) and information system (IS). This study intends to find a relationship between HRIS and CSs and the resulting competitive advantages gained from the relationship that impact the organization’s overall performance. A semi-structured questionnaire survey based on the face-to-face interview method was conducted among human resource (HR) executives of the selected Bangladeshi business organizations to collect data and find out results. The result shows that HRIS implementation has a significant influence on CSs. Again, HRIS contributes to leveraging benefits from these strategies. The statistical findings reveal that HRIS pay-off (36%) is positively correlated (37%) with CSs to a lower-medium extent, but this correlation insignificantly affects business performance in this horizon. Finally, a framework is developed showing how to leverage HRIS pay-off based on findings and literature.
了解人力资源信息系统(HRIS)如何与竞争战略(CSs)相联系,已成为战略人力资源管理和信息系统(is)领域的一个重要研究课题。本研究旨在找出人力资源管理信息系统和社会责任体系之间的关系,以及由此产生的影响组织整体绩效的竞争优势。采用面对面访谈法对选定的孟加拉国商业组织的人力资源(HR)高管进行半结构化问卷调查,收集数据并找出结果。结果表明,HRIS的实施对CSs有显著影响。同样,人力资源信息系统有助于利用这些战略的好处。统计结果显示,人力资源管理系统的回报(36%)与社会满意度呈中下正相关(37%),但在这一层面上,这种相关性对企业绩效影响不显著。最后,开发了一个框架,展示了如何利用基于研究结果和文献的HRIS回报。
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引用次数: 0
The Effect of Agency Problem and Internal Control on Credit Risk at Commercial Banks in Vietnam 代理问题与内部控制对越南商业银行信用风险的影响
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.305114
Quoc Trung Nguyen Kim
This study examines the effect of agency problem and internal control on credit risk under corporate governance theory at Vietnamese joint-stock commercial banks. Using the quantitative methods, including pooled Ordinary Least Squares, Fixed Effect Model, and Random Effect Model, this paper shows that the agency problem is a statistically significant variable. That means it is considered the most practical mechanism in corporate governance for controlling credit risk. Besides, the findings also highlight the importance of internal control components to monitor and mitigate credit risk.
本文在公司治理理论的框架下,考察了代理问题和内部控制对越南股份制商业银行信用风险的影响。本文运用集合普通最小二乘法、固定效应模型和随机效应模型等定量方法,证明代理问题是一个具有统计显著性的变量。这意味着它被认为是公司治理中控制信用风险最实用的机制。此外,研究结果也强调了内部控制成分对监控和减轻信贷风险的重要性。
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引用次数: 0
Facilitating the Malaysian Manufacturing Sector in Readiness for Industry 4.0: A Mediating Role of Organization Innovation 促进马来西亚制造业为工业4.0做好准备:组织创新的中介作用
Pub Date : 2022-01-01 DOI: 10.4018/ijabim.297847
Hafiz Mudassir Rehman, H. A. Yong, Yuen-Onn Choong
The manufacturing sector of Malaysia is an essential part of its economic system. Malaysia holds a remarkable position in the global market through the exports of manufacturing products. However, this sector faces challenges such as organizations’ capability to innovate due to rapid technological and business environment changes in line with Industry 4.0. These challenges may prevent manufacturing firms from embracing Industry 4.0 and thrive in their businesses. Therefore, this research aims to identify the role of organizational practices such as Knowledge Oriented Leadership, Electronic Human Resource Management, and Decentralized Organization Structure in support of Organization Innovation to prepare manufacturing firms for Industry 4.0. A quantitative method was applied to 218 samples collected from Malaysian manufacturing firms. The results of this research are interesting for keen researchers and helpful for decision-makers and practitioners to successfully pave the way for Industry 4.0 implementation in manufacturing firms by developing innovation capabilities.
马来西亚的制造业是其经济体系的重要组成部分。马来西亚通过出口制造业产品在全球市场上占有显著地位。然而,由于工业4.0带来的技术和商业环境的快速变化,该行业面临着诸如组织创新能力等挑战。这些挑战可能会阻碍制造业企业拥抱工业4.0并在业务中蓬勃发展。因此,本研究旨在确定知识导向领导、电子人力资源管理和分散组织结构等组织实践在支持组织创新中的作用,以帮助制造业企业为工业4.0做好准备。采用定量方法对从马来西亚制造企业收集的218份样本进行了分析。本研究的结果对敏锐的研究者来说是有趣的,并有助于决策者和从业者通过发展创新能力成功地为制造业企业实施工业4.0铺平道路。
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引用次数: 3
期刊
Int. J. Asian Bus. Inf. Manag.
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