Pambayun Kinasih Yekti Nastiti, A. Atahau, S. Supramono
Purpose – working capital management plays a vital role in determining the continuity of enterprises’ business activities. Enterprises should manage their working capital efficiently to avoid excessive working capital investments and at the same time, to maintain their liquidity. This study aims to examine the determinants of working capital management and to test the different effects of the determinants of working capital management based on enterprise size and enterprise age. Research methodology – the sample consists of 117 manufacturing enterprises listed at the Indonesian Stock Exchange for the years 2010–2017. Panel data regression was used to test the hypothesis. Findings – the findings reveal that sales growth and economic growth determine working capital management. However, the effects of the determinants of working capital management differ depending on enterprise size and enterprise age. Specifically, economic growth is the only determinant that exhibits different effects on working capital management between different enterprise size and enterprise age subsamples. Meanwhile, besides economic growth, capital expenditure, and operating cash flow are the other enterprise-specific determinants that exhibit different effects on working capital management between the two enterprise age subsamples. Research limitations – this study only measures enterprise size with total assets. Thus, we advise future studies to complement this proxy with other measures such as market value and the listing size criterion (main board vs development board). Further, it is necessary to analyse the non-linear relationship between leverage and working capital management to explain the positive effect of leverage on working capital management. Practical implications – the empirical results suggest that manufacturing enterprises must focus more on their sales growth because it affects their ability to manage their working capital efficiently. Besides, younger manufacturing enterprises need to shorten their cash cycles that are longer relative to old enterprises. Originality/Value – no previous studies have analysed the determinants of working capital management based on enterprise characteristics, especially enterprise size and age. Specifically, in the scientific literature, enterprise size and enterprise age mainly act as the dependent variables.
{"title":"THE DETERMINANTS OF WORKING CAPITAL MANAGEMENT: THE CONTEXTUAL ROLE OF ENTERPRISE SIZE AND ENTERPRISE AGE","authors":"Pambayun Kinasih Yekti Nastiti, A. Atahau, S. Supramono","doi":"10.3846/bme.2019.10409","DOIUrl":"https://doi.org/10.3846/bme.2019.10409","url":null,"abstract":"Purpose – working capital management plays a vital role in determining the continuity of enterprises’ business activities. Enterprises should manage their working capital efficiently to avoid excessive working capital investments and at the same time, to maintain their liquidity. This study aims to examine the determinants of working capital management and to test the different effects of the determinants of working capital management based on enterprise size and enterprise age.\u0000\u0000\u0000Research methodology – the sample consists of 117 manufacturing enterprises listed at the Indonesian Stock Exchange for the years 2010–2017. Panel data regression was used to test the hypothesis.\u0000\u0000\u0000Findings – the findings reveal that sales growth and economic growth determine working capital management. However, the effects of the determinants of working capital management differ depending on enterprise size and enterprise age. Specifically, economic growth is the only determinant that exhibits different effects on working capital management between different enterprise size and enterprise age subsamples. Meanwhile, besides economic growth, capital expenditure, and operating cash flow are the other enterprise-specific determinants that exhibit different effects on working capital management between the two enterprise age subsamples.\u0000\u0000\u0000Research limitations – this study only measures enterprise size with total assets. Thus, we advise future studies to complement this proxy with other measures such as market value and the listing size criterion (main board vs development board). Further, it is necessary to analyse the non-linear relationship between leverage and working capital management to explain the positive effect of leverage on working capital management.\u0000\u0000\u0000Practical implications – the empirical results suggest that manufacturing enterprises must focus more on their sales growth because it affects their ability to manage their working capital efficiently. Besides, younger manufacturing enterprises need to shorten their cash cycles that are longer relative to old enterprises.\u0000\u0000\u0000Originality/Value – no previous studies have analysed the determinants of working capital management based on enterprise characteristics, especially enterprise size and age. Specifically, in the scientific literature, enterprise size and enterprise age mainly act as the dependent variables.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48626709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This paper brings new material to the understanding of interlinkages between motivation, learning and performance in academic contexts. By investigating these interlinkages in a new context – students of business and management at a Swedish university college – it seeks to answer the following research questions: How do students’ degree and type of motivation relate to their learning strategies?; how do students’ degree and type of motivation and learning strategies relate to their academic success?; and how do student characteristics in terms of experience and gender influence the nature and strength of these relationships? Research methodology – The data used in this paper is based on student surveys and a centralised system of reporting and archiving academic results. The latter contains information on the academic performance of individual students, whereas the surveys gathered information on the students’ background characteristics (experience and gender), their motivation for pursuing academic studies and their learning strategies. The difference in proportion tests and OLS regressions were then applied to investigate differences between student groups and relationships between the different variables. Findings – The findings reveal that business students are more extrinsically than intrinsically motivated; that deep learning approaches lead to higher grades for particular examination forms, and that female students are typically more intrinsically motivated, engage more in deep learning approaches and perform better than their male counterparts. Practical implications – The findings suggest that practitioners in higher education involved with the business and/or university college students have good reasons to stimulate motivation generally, and intrinsic motivation in particular. However, this must be accompanied by examination forms that promote deep learning. Originality/Value – In contrast to most research, this paper focuses on the interlinkages between motivation, learning and performance among business students in a university college setting. This contrasts most research on this topic which tends to be focused on university students, particularly in the US, in other fields of study or accounting. Moreover, this paper also takes student characteristics into account and uses a variety of measures to operationalise academic performance.
{"title":"MOTIVATION, LEARNING STRATEGIES AND PERFORMANCE AMONG BUSINESS UNDERGRADUATES AT UNIVERSITY COLLEGES IN SWEDEN","authors":"Elias Bengtsson, Britta Teleman","doi":"10.3846/bme.2019.10512","DOIUrl":"https://doi.org/10.3846/bme.2019.10512","url":null,"abstract":"Purpose – This paper brings new material to the understanding of interlinkages between motivation, learning and performance in academic contexts. By investigating these interlinkages in a new context – students of business and management at a Swedish university college – it seeks to answer the following research questions: How do students’ degree and type of motivation relate to their learning strategies?; how do students’ degree and type of motivation and learning strategies relate to their academic success?; and how do student characteristics in terms of experience and gender influence the nature and strength of these relationships?\u0000\u0000\u0000Research methodology – The data used in this paper is based on student surveys and a centralised system of reporting and archiving academic results. The latter contains information on the academic performance of individual students, whereas the surveys gathered information on the students’ background characteristics (experience and gender), their motivation for pursuing academic studies and their learning strategies. The difference in proportion tests and OLS regressions were then applied to investigate differences between student groups and relationships between the different variables.\u0000\u0000\u0000Findings – The findings reveal that business students are more extrinsically than intrinsically motivated; that deep learning approaches lead to higher grades for particular examination forms, and that female students are typically more intrinsically motivated, engage more in deep learning approaches and perform better than their male counterparts.\u0000\u0000\u0000Practical implications – The findings suggest that practitioners in higher education involved with the business and/or university college students have good reasons to stimulate motivation generally, and intrinsic motivation in particular. However, this must be accompanied by examination forms that promote deep learning.\u0000\u0000\u0000Originality/Value – In contrast to most research, this paper focuses on the interlinkages between motivation, learning and performance among business students in a university college setting. This contrasts most research on this topic which tends to be focused on university students, particularly in the US, in other fields of study or accounting. Moreover, this paper also takes student characteristics into account and uses a variety of measures to operationalise academic performance.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47597383","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – to find appropriate tools to measure the efficiency of the technology transfer process (TTP) in higher education institutions (HEIs). Scientific problem is a lack of methods measuring the efficiency of TTP. The objective – comparative analysis of efficiency evaluation methods. Research methodology – the research methodology is based on a comparative analysis of the research papers on the advantages and disadvantages of methods suitable to evaluate the efficiency of TTP. Findings – among some tools, FARE is highlighted for identifying the variables of TTP and assigning their weights, when TOPSIS – to rank the variables and identify the most important. MULTO-MOORA and COPRAS methods with ranking abilities are suitable to select the number of HEIs. DEA method is intended for the economic evaluation of TTP efficiency in HEIs. The social sciences are strengthened by suitable founded tools to measure the efficiency of TTP in HEIs. Research limitations – this paper is providing all advantages and disadvantages (limitations) of decision-making multicriteria methods. Practical implications – the original structure of methods enabling stakeholders (HEIs, TTOs and public authorities) for efficient allocation of an organisation’s financial resources, foresee the future goals for improving the efficiency of TTP. Originality/Value – the original framework of methods incorporated into the one model, enabling related stakeholders (HEIs, TTOs and public authorities) allocate financial resources efficiently.
{"title":"COMPARATIVE ANALYSIS OF MULTICRITERIA DECISION-MAKING METHODS EVALUATING THE EFFICIENCY OF TECHNOLOGY TRANSFER","authors":"Lidija Kraujalienė","doi":"10.3846/BME.2019.11014","DOIUrl":"https://doi.org/10.3846/BME.2019.11014","url":null,"abstract":"Purpose – to find appropriate tools to measure the efficiency of the technology transfer process (TTP) in higher education institutions (HEIs). Scientific problem is a lack of methods measuring the efficiency of TTP. The objective – comparative analysis of efficiency evaluation methods.\u0000\u0000\u0000Research methodology – the research methodology is based on a comparative analysis of the research papers on the advantages and disadvantages of methods suitable to evaluate the efficiency of TTP.\u0000\u0000\u0000Findings – among some tools, FARE is highlighted for identifying the variables of TTP and assigning their weights, when TOPSIS – to rank the variables and identify the most important. MULTO-MOORA and COPRAS methods with ranking abilities are suitable to select the number of HEIs. DEA method is intended for the economic evaluation of TTP efficiency in HEIs. The social sciences are strengthened by suitable founded tools to measure the efficiency of TTP in HEIs.\u0000\u0000\u0000Research limitations – this paper is providing all advantages and disadvantages (limitations) of decision-making multicriteria methods.\u0000\u0000\u0000Practical implications – the original structure of methods enabling stakeholders (HEIs, TTOs and public authorities) for efficient allocation of an organisation’s financial resources, foresee the future goals for improving the efficiency of TTP.\u0000\u0000\u0000Originality/Value – the original framework of methods incorporated into the one model, enabling related stakeholders (HEIs, TTOs and public authorities) allocate financial resources efficiently.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49562990","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – This study aims at exploring the impact of electronic services provided by the Syrian Virtual University (SVU) on student satisfaction. Besides, this study seeks to determine the dimensions of both electronic services and customer satisfaction at the SVU, and to what extent these dimensions may vary in accordance with different personal characteristics among students. Research methodology – A quantitative research method was adopted using an online questionnaire to collect data from students registering in different SVU programs. Findings – Overall, results were analysed using the SPSS: 18. The results indicated that the relationship between all electronic services dimensions and student satisfaction at the SVU were positively significant except for the bulk SMS dimension. Electronic service dimensions are also all applied throughout the SVU (SMS- Web Request- Facebook- email- Electronic library- Website- Learning Management System) respectively. Besides, results show that neither electronic services dimensions nor satisfaction dimensions vary with regards to gender, speciality and age. Furthermore, satisfaction dimensions such as privacy and security – ease of use – order fulfilment – customer service – electronic service portfolio are all applied in the SVU. Research limitations – The study in this paper is limited to only one university since the Syrian Virtual University is the only virtual university in Syria. Also, the study focused only on university’s students, and not it is administrative staff. Practical Implications – the results of this paper are beneficial for the SVU future and other universities attempting to provide online services. Thus, results from advice the SVU to keep their services up-to-date with the latest technological improvements, especially the university’s website. This could be achieved by making it more users friendly and ultimately improve students’ satisfaction. Moreover, the SVU should highlight the bulk SMS service weaknesses and try to use it more efficiently. Furthermore, the SVU employees could use the results of this paper to segment their current and future services provided in the future correctly taking into account the differences between gender and other demographical factors. Originality/Value – This study is one of the first studies to investigate the relationships between E-Learning services and student satisfaction in virtual environments, especially the Syrian Virtual Universities SVU. Moreover, this study investigates specific dimensions regarding both E-services and student satisfaction and brings up a reliable model for further research.
{"title":"THE RELATIONSHIP BETWEEN E-LEARNING SERVICE AND STUDENT SATISFACTION A CASE STUDY AT THE SYRIAN VIRTUAL UNIVERSITY (SVU)","authors":"Salma Ghassan Al Azmeh","doi":"10.3846/BME.2019.7451","DOIUrl":"https://doi.org/10.3846/BME.2019.7451","url":null,"abstract":"Purpose – This study aims at exploring the impact of electronic services provided by the Syrian Virtual University (SVU) on student satisfaction. Besides, this study seeks to determine the dimensions of both electronic services and customer satisfaction at the SVU, and to what extent these dimensions may vary in accordance with different personal characteristics among students.\u0000\u0000\u0000Research methodology – A quantitative research method was adopted using an online questionnaire to collect data from students registering in different SVU programs.\u0000\u0000\u0000Findings – Overall, results were analysed using the SPSS: 18. The results indicated that the relationship between all electronic services dimensions and student satisfaction at the SVU were positively significant except for the bulk SMS dimension. Electronic service dimensions are also all applied throughout the SVU (SMS- Web Request- Facebook- email- Electronic library- Website- Learning Management System) respectively. Besides, results show that neither electronic services dimensions nor satisfaction dimensions vary with regards to gender, speciality and age. Furthermore, satisfaction dimensions such as privacy and security – ease of use – order fulfilment – customer service – electronic service portfolio are all applied in the SVU.\u0000\u0000\u0000Research limitations – The study in this paper is limited to only one university since the Syrian Virtual University is the only virtual university in Syria. Also, the study focused only on university’s students, and not it is administrative staff.\u0000\u0000\u0000Practical Implications – the results of this paper are beneficial for the SVU future and other universities attempting to provide online services. Thus, results from advice the SVU to keep their services up-to-date with the latest technological improvements, especially the university’s website. This could be achieved by making it more users friendly and ultimately improve students’ satisfaction. Moreover, the SVU should highlight the bulk SMS service weaknesses and try to use it more efficiently. Furthermore, the SVU employees could use the results of this paper to segment their current and future services provided in the future correctly taking into account the differences between gender and other demographical factors.\u0000\u0000\u0000Originality/Value – This study is one of the first studies to investigate the relationships between E-Learning services and student satisfaction in virtual environments, especially the Syrian Virtual Universities SVU. Moreover, this study investigates specific dimensions regarding both E-services and student satisfaction and brings up a reliable model for further research.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43619083","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: As the globalization has changed the working environment, organizations need more adaptable individuals who have the abilities to work effectively, deal with unpredictable work situations, and adapt to diverse social contexts. Individuals’ international experience such as being enrolled in a study exchange program has been extensively examined as predictors of adaptive performance. In contrast, the role of cultural intelligence in promoting adaptive performance and the quality of experience itself has been overlooked. This study examined the moderating role of host university support in terms of the relationship between intercultural interactions and cultural intelligence towards adaptive performance. Research Methodology: This study tested its hypothesis with primary data from a sample of 123 university students who have the experience of going abroad as student exchange participants. The primary data was gathered through the structured questionnaires which were sent to the respon-dents through e-mail, messenger, and social media. The Statistical Package for Social Science (SPSS) 20 for Windows was used to analyze the data. Findings: The regression analysis demonstrated that cultural intelligence, together with intercultural interactions and host university support, was an important predictor of adaptive performance. Research Limitations: All of the data in this study were collected through internet or e-mail which has limited control towards the respondents’ answers. Further, this study did not really consider the respondents’ scope as we welcome everyone who has the experience of joining a study exchange program to participate in this research. Practical Implications: The findings suggested the importance of cultural intelligence as a critical predictor of adaptive performance in multicultural contexts, as well as the host university support and intercultural interaction roles for the development of an individual’s cultural intelligence. Originality/Value: This study complemented the previous assumption on universities’ crucial role in educating and preparing the students to be a part of the global citizens.
{"title":"LINKING CULTURAL INTELLIGENCE AND ADAPTIVE PERFORMANCE: DO INTERCULTURAL INTERACTIONS AND HOST UNIVERSITY SUPPORT™ PLAY IMPORTANT ROLES?","authors":"Lieli Suharti, Y. Handoko, A. Huruta","doi":"10.3846/BME.2019.8831","DOIUrl":"https://doi.org/10.3846/BME.2019.8831","url":null,"abstract":"Purpose: As the globalization has changed the working environment, organizations need more adaptable individuals who have the abilities to work effectively, deal with unpredictable work situations, and adapt to diverse social contexts. Individuals’ international experience such as being enrolled in a study exchange program has been extensively examined as predictors of adaptive performance. In contrast, the role of cultural intelligence in promoting adaptive performance and the quality of experience itself has been overlooked. This study examined the moderating role of host university support in terms of the relationship between intercultural interactions and cultural intelligence towards adaptive performance.\u0000\u0000\u0000\u0000Research Methodology: This study tested its hypothesis with primary data from a sample of 123 university students who have the experience of going abroad as student exchange participants. The primary data was gathered through the structured questionnaires which were sent to the respon-dents through e-mail, messenger, and social media. The Statistical Package for Social Science (SPSS) 20 for Windows was used to analyze the data.\u0000\u0000\u0000\u0000Findings: The regression analysis demonstrated that cultural intelligence, together with intercultural interactions and host university support, was an important predictor of adaptive performance.\u0000\u0000\u0000Research Limitations: All of the data in this study were collected through internet or e-mail which has limited control towards the respondents’ answers. Further, this study did not really consider the respondents’ scope as we welcome everyone who has the experience of joining a study exchange program to participate in this research.\u0000\u0000\u0000\u0000Practical Implications: The findings suggested the importance of cultural intelligence as a critical predictor of adaptive performance in multicultural contexts, as well as the host university support and intercultural interaction roles for the development of an individual’s cultural intelligence.\u0000\u0000\u0000\u0000Originality/Value: This study complemented the previous assumption on universities’ crucial role in educating and preparing the students to be a part of the global citizens.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45968404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The purpose of the article is to describe the transformations in the perceptions of the consequences of the use of psychoactive substances between 9-12’th grades pupils in the context of the implementation of the psychoactive substances abuse prevention program “My Way”. Research methodology – the authors performed a quasi-experiment and according to the methodological requirements related to the use of such scientific method in the educology studies, used an unequal control group and the primary/initial (pre-test) as well as final (post-test) measurements to achieve the aim of the research/article. Findings – the data of the quasi-experiment research showed that as the whole after intervention the pupil’s perceptions about the use of psychoactive substances in the experimental group has changed; the pupils who were assigned to the control group assessed the effects of the use of psychoactive substances better than those who were assigned to the control group. Research limitations – during the implementation of the program and the experiment, the activities related to the quasi-experiment were held only by social pedagogues in certain selected schools and classes (considering various factors such as the behaviour of children or their attributability to the families at social risk). Accordingly, in the next similar studies, children can be sampled evenly, without differentiating them based on their behavioural problems. Practical implications – the results of the research could be used in practice in the following ways: (i) by motivating the schools of general education in the Republic of Lithuania to choose prevention programs as the purposeful and meaningful instrument to develop healthy life skills; (ii) to develop and expand the range of new prevention programs based on the experience of the program “My Way” which is presented and evaluated in this article. Originality/Value – there are no similar previous educological and other educational science studies (in Lithuania) how the pupils’ attitudes change during the pre-planned and systematically implemented preventive activities in general education schools; the article presents and outlines the experience and practice of the first such Lithuanian program for the prevention of psychoactive substance abuse (“My Way”).
{"title":"EVALUATION OF EFFECTIVENESS OF PSYCHOACTIVE SUBSTANCE ABUSE PREVENTION PROGRAM “MY WAY”: TRANSFORMATIONS IN THE 9TH-12TH GRADES PUPILS’ PERCEPTIONS ABOUT PSYCHOACTIVE SUBSTANCE USE","authors":"Sandra Valantiejienė, Regina Saveljeva","doi":"10.3846/BME.2019.6985","DOIUrl":"https://doi.org/10.3846/BME.2019.6985","url":null,"abstract":"Purpose – The purpose of the article is to describe the transformations in the perceptions of the consequences of the use of psychoactive substances between 9-12’th grades pupils in the context of the implementation of the psychoactive substances abuse prevention program “My Way”.\u0000\u0000\u0000Research methodology – the authors performed a quasi-experiment and according to the methodological requirements related to the use of such scientific method in the educology studies, used an unequal control group and the primary/initial (pre-test) as well as final (post-test) measurements to achieve the aim of the research/article.\u0000\u0000\u0000Findings – the data of the quasi-experiment research showed that as the whole after intervention the pupil’s perceptions about the use of psychoactive substances in the experimental group has changed; the pupils who were assigned to the control group assessed the effects of the use of psychoactive substances better than those who were assigned to the control group.\u0000\u0000\u0000Research limitations – during the implementation of the program and the experiment, the activities related to the quasi-experiment were held only by social pedagogues in certain selected schools and classes (considering various factors such as the behaviour of children or their attributability to the families at social risk). Accordingly, in the next similar studies, children can be sampled evenly, without differentiating them based on their behavioural problems.\u0000\u0000\u0000Practical implications – the results of the research could be used in practice in the following ways: (i) by motivating the schools of general education in the Republic of Lithuania to choose prevention programs as the purposeful and meaningful instrument to develop healthy life skills; (ii) to develop and expand the range of new prevention programs based on the experience of the program “My Way” which is presented and evaluated in this article.\u0000\u0000\u0000Originality/Value – there are no similar previous educological and other educational science studies (in Lithuania) how the pupils’ attitudes change during the pre-planned and systematically implemented preventive activities in general education schools; the article presents and outlines the experience and practice of the first such Lithuanian program for the prevention of psychoactive substance abuse (“My Way”).","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"69997559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: The demand for accountants is increasing from time to time because of the increase in the complexity of the business environment. Higher education institutions are responsible for producing well qualified and ethical accountant required by different organisations. Specifically, Technical and Vocational education and Training (TVET) colleges play a great role in training middle and lower level accountant in Ethiopia. However, academicians, practitioner and employers are raising concern on the excellence and significance of training given in TVET colleges. The objective of this research is to evaluate the education and training in accounting offered by public and private colleges in West Oromia region, Ethiopia. Research Methodology: This study used the cross-sectional survey to obtain the opinion of the trainee, trainers and college deans on how TVET in accounting program is performing about each of the components of CIPP model and identify the knowledge and skill gap as compared to the actual work environment. Both descriptive and inferential statistical tools were used in the analysis. Findings: Examination of the existing TVET in accounting curriculum found that it has a limitation concerning relevance and content. The study further found that there is a lack of sufficient inputs such as an adequate number of qualified trainers, computers and Reference books. Trainers mainly use lecture methods, and there are various problems associated with continuous and summative evaluation. Therefore, it is recommended that the existing curriculum should be revisited, sufficient training inputs should be availed and cooperative training should be strengthened.Research Limitations: This research is based on the respondent’s opinion from a limited part of the country. The nationwide survey is required to conclude at the country level. Practical Implication: the finding and recommendation given in this study can be used in strengthening TVET in accounting education and training in Ethiopia. Originality / Value: Previous studies investigated the challenges of TVET education and training in general terms, and this specific study which focuses on TVET in accounting is the first attempt in Ethiopia.
{"title":"EVALUATION OF OUTCOME-BASED ACCOUNTING EDUCATION AND TRAINING IN SELECTED COLLEGES IN WEST OROMIA, ETHIOPIA","authors":"Deresse Mersha Lakew, M. Musa","doi":"10.3846/BME.2019.6921","DOIUrl":"https://doi.org/10.3846/BME.2019.6921","url":null,"abstract":"Purpose: The demand for accountants is increasing from time to time because of the increase in the complexity of the business environment. Higher education institutions are responsible for producing well qualified and ethical accountant required by different organisations. Specifically, Technical and Vocational education and Training (TVET) colleges play a great role in training middle and lower level accountant in Ethiopia. However, academicians, practitioner and employers are raising concern on the excellence and significance of training given in TVET colleges. The objective of this research is to evaluate the education and training in accounting offered by public and private colleges in West Oromia region, Ethiopia.\u0000\u0000\u0000Research Methodology: This study used the cross-sectional survey to obtain the opinion of the trainee, trainers and college deans on how TVET in accounting program is performing about each of the components of CIPP model and identify the knowledge and skill gap as compared to the actual work environment. Both descriptive and inferential statistical tools were used in the analysis.\u0000\u0000\u0000Findings: Examination of the existing TVET in accounting curriculum found that it has a limitation concerning relevance and content. The study further found that there is a lack of sufficient inputs such as an adequate number of qualified trainers, computers and Reference books. Trainers mainly use lecture methods, and there are various problems associated with continuous and summative evaluation. Therefore, it is recommended that the existing curriculum should be revisited, sufficient training inputs should be availed and cooperative training should be strengthened.Research Limitations: This research is based on the respondent’s opinion from a limited part of the country. The nationwide survey is required to conclude at the country level.\u0000\u0000\u0000Practical Implication: the finding and recommendation given in this study can be used in strengthening TVET in accounting education and training in Ethiopia.\u0000\u0000\u0000Originality / Value: Previous studies investigated the challenges of TVET education and training in general terms, and this specific study which focuses on TVET in accounting is the first attempt in Ethiopia.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2019-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48296761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose – The purpose of the article was to analyse the impact of the enterprise adaptation stage on implemented strategy effectiveness. Research methodology – In the theoretical part the method of analysis and critical review of the literature was used. The technique used in the empirical study was paper-and-pencil interviewing (PAPI). In order to investigate relationships, the χ2 Pearson test and the Yule’s Coefficient of Association ϕ were employed. Findings – The article resulting underline the importance of the stage of adapting the enterprise in the strategy implementation process. The organisational structure, skills and knowledge, as well as organisational culture, have a particularly strong impact on the effectiveness of the strategy. Research has not confirmed any relationship between management style and resources. Research limitations – The empirical research was carried out on business organisations from a ranking of 500 innovative businesses of the Institute of Economics of the Polish Academy of Sciences list, what does not ensure that the indicated problems are characteristic for the average companies active in Poland. Practical implications – The obtained results became the basis for defining recommendations, which are practical guidelines for those trying to implement a strategy. It should be noted that the presented practical guidelines are not static research indications and will develop as the organisation and its environment change. Originality/Value – There is a lack of research in Poland, which is focused on the problem of adjusting enterprise in the strategy implementation.
{"title":"PROBLEMS OF ADAPTING ENTERPRISES IN THE STRATEGY IMPLEMENTATION PROCESS. CASE OF POLAND","authors":"Gracjana Noga","doi":"10.3846/BME.2018.6261","DOIUrl":"https://doi.org/10.3846/BME.2018.6261","url":null,"abstract":"Purpose – The purpose of the article was to analyse the impact of the enterprise adaptation stage on implemented strategy effectiveness.\u0000\u0000\u0000Research methodology – In the theoretical part the method of analysis and critical review of the literature was used. The technique used in the empirical study was paper-and-pencil interviewing (PAPI). In order to investigate relationships, the χ2 Pearson test and the Yule’s Coefficient of Association ϕ were employed.\u0000\u0000\u0000Findings – The article resulting underline the importance of the stage of adapting the enterprise in the strategy implementation process. The organisational structure, skills and knowledge, as well as organisational culture, have a particularly strong impact on the effectiveness of the strategy. Research has not confirmed any relationship between management style and resources.\u0000\u0000\u0000Research limitations – The empirical research was carried out on business organisations from a ranking of 500 innovative businesses of the Institute of Economics of the Polish Academy of Sciences list, what does not ensure that the indicated problems are characteristic for the average companies active in Poland.\u0000\u0000\u0000Practical implications – The obtained results became the basis for defining recommendations, which are practical guidelines for those trying to implement a strategy. It should be noted that the presented practical guidelines are not static research indications and will develop as the organisation and its environment change.\u0000\u0000\u0000Originality/Value – There is a lack of research in Poland, which is focused on the problem of adjusting enterprise in the strategy implementation.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49334191","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the course of previous research, it has been revealed, that specifics of different technology manufacturing branches are important for assessing the commercial potential. Several technology manufacturing branches already had big input from past and now cover the most promising part of the national economy. For these reasons, it was decided to customize the model for assessing the commercial potential to biotechnology, mechatronics, laser technology, information technology, nanoelectronics. Development of a set of factors for assessing commercial potential for different technology manufacturing branches is the first stage of the model’s customization process and the main purpose of this article. The next steps will include an expert study aimed at clarifying a set of factors based on the literature analysis, identifying the significance and the meanings of factor values. The literature of technology management did not take into account the specifics of the different technology manufacturing branches, therefore sources analysing the problems of intellectual property law, problems of different engineering sciences was used. With the help of the aforementioned literature in order to adapt the set of factors to each technology manufacturing branch aims to identify the challenges and problems are faced by representatives of different technology manufacturing branches in the process commercialization.
{"title":"ADAPTATION SET OF FACTORS FOR ASSESSING THE COMMERCIAL POTENTIAL OF TECHNOLOGIES IN DIFFERENT TECHNOLOGY MANUFACTURING BRANCHES","authors":"V. Zemlickienė","doi":"10.3846/BME.2018.5402","DOIUrl":"https://doi.org/10.3846/BME.2018.5402","url":null,"abstract":"In the course of previous research, it has been revealed, that specifics of different technology manufacturing branches are important for assessing the commercial potential. Several technology manufacturing branches already had big input from past and now cover the most promising part of the national economy. For these reasons, it was decided to customize the model for assessing the commercial potential to biotechnology, mechatronics, laser technology, information technology, nanoelectronics. Development of a set of factors for assessing commercial potential for different technology manufacturing branches is the first stage of the model’s customization process and the main purpose of this article. The next steps will include an expert study aimed at clarifying a set of factors based on the literature analysis, identifying the significance and the meanings of factor values. The literature of technology management did not take into account the specifics of the different technology manufacturing branches, therefore sources analysing the problems of intellectual property law, problems of different engineering sciences was used. With the help of the aforementioned literature in order to adapt the set of factors to each technology manufacturing branch aims to identify the challenges and problems are faced by representatives of different technology manufacturing branches in the process commercialization.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48272450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research paper examines the effect of leader trust, organisational trust and knowledge sharing on staff attitudes and satisfaction at work at universities in Syria. The research methodology employs a quantitative design of questionnaire instrument. The model predicts that if employees develop high levels of trust in their leader and organizations, this will stimulate a good quality relationship and develop satisfaction at work. Leader trust, Knowledge sharing behaviour and job satisfaction subscales are based on prior research measures. Sampling strategy employed non-probability sampling. The size of the sample is 161. The results of the research designate that trust in leader and knowledge sharing behaviours are positively associated with employee job satisfaction.
{"title":"THE EFFECT OF LEADER TRUST AND KNOWLEDGE SHARING ON STAFF SATISFACTION AT WORK: INVESTIGATION OF UNIVERSITIES IN SYRIA","authors":"Serene Dalati, Hala Alchach","doi":"10.3846/BME.2018.2852","DOIUrl":"https://doi.org/10.3846/BME.2018.2852","url":null,"abstract":"This research paper examines the effect of leader trust, organisational trust and knowledge sharing on staff attitudes and satisfaction at work at universities in Syria. The research methodology employs a quantitative design of questionnaire instrument. The model predicts that if employees develop high levels of trust in their leader and organizations, this will stimulate a good quality relationship and develop satisfaction at work. Leader trust, Knowledge sharing behaviour and job satisfaction subscales are based on prior research measures. Sampling strategy employed non-probability sampling. The size of the sample is 161. The results of the research designate that trust in leader and knowledge sharing behaviours are positively associated with employee job satisfaction.","PeriodicalId":42227,"journal":{"name":"Business Management and Education","volume":null,"pages":null},"PeriodicalIF":2.1,"publicationDate":"2018-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42983566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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