Purpose This study aims to investigate the direct effect of intellectual capital on organizational performance Indonesian state-owned enterprises (SOEs) and their subsidiaries. Furthermore, it also examines whether relationship is mediated by open innovation moderated inertia. Design/methodology/approach designed as quantitative research. A survey method employed collect data distributing questionnaires upper-level managers SOEs total 293 were distributed respondents, 97 responses obtained...

The purpose of this study is to examine social and environmental reporting auditing practices by companies in Indonesia. Consistent with our prediction, we found that are undertaken management for strategic reasons, rather than on the basis any perceived responsibilities. results indicate activities increases following threats company’s legitimacy ongoing survival. also support prediction reports vary across companies. This calls mandatory through regulations reinforcements. requirement...

ABSTRACT This paper investigates the role of visual attention in managerial judgments during balanced‐scorecard performance evaluations. Using Locarna eye tracker to establish amount time managers spent focused on cues, we found that who look more at strategically linked measures are likely make decisions consistent with achievement their subordinates’ strategic objectives. When aware strategy, than nonlinked measures. The presentation format strategy information did not significantly affect...

ABSTRACT This study empirically investigates the antecedent, mediating, and outcome variables of budgetary participation in Turkey. Turkey is an interesting setting to investigate impact on job satisfaction performance because its unique cultural institutional factors. We propose that information asymmetry between superiors subordinates creates need for participation, outcomes (i.e., performance) will be mediated by goal commitment role ambiguity. Based a questionnaire survey 194 mid-level...

The purpose of this study is to investigate the determinants capital structure over time and level leverage before, during after a financial crisis. Using sample publicly traded Turkish firms for period 1989–2012, we hypothesize find that firm size industry median are positively significantly associated with while profitability growth opportunities negatively leverage. Furthermore, levels different results consistent using both static dynamic models suggest managers need adjust their crisis...

Abstract The purpose of this study is to examine the effects managerial share ownership, CEO duality and board independence on relationship between innovative efforts performance. motivated by observation that despite widely held belief are crucial firms' survival, previous studies were unable provide any evidence in support belief. It addresses incongruity focusing corporate governance Specifically, predicts finds ownership has a positive effect while negative effect. Contrary hypothesis,...

Abstract We investigate the impact of business strategy on use performance‐linked compensation (PLC) and long‐term incentive plans. also examine relation between structure fit performance. Using cluster content analyses to classify a firm’s strategy, we predict find that product differentiation firms higher proportion PLCs than cost‐leadership firms. Furthermore, misfit has negative This study contributes executive literature by recognizing influences negatively affects

ABSTRACT This study investigates the effects of environmental uncertainty, business strategy and management control systems on organisational learning performance. finds that uncertainty is positively related to intensity product differentiation strategy, (negatively) use nonfinancial (financial) performance measures. Concerning levers control, this positive associations between financial Furthermore, has a impact learning, leading superior

This study aims to examine the effect of global market orientation strategy on performance Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. a quantitative employing multi-mediation research model conceptualizing among five constructs. employs resource-based view explain relationships constructs partial least squares-structural equation modeling test hypotheses studied. A sample...

Abstract This study investigates the moderating effects of two specific governance structures, board independence and CEO duality, on relationship between pay ratio environmental social performance. Controlling for endogeneity employees' performance skills, we use a sample companies listed ExecuComp (S&P1500) apply 3SLS method to test interaction effects. We find that moderates negative Furthermore, effect decreases when is also chair. These results suggest independent directors moderate...

Abstract Purpose Considering the significant contribution of service sector whole economics, this study aims to investigate impact strategic performance measurement sytstem (SPMS) on sustainability outcomes in industry through organizational learning and alignment. Design/methodology/approach Using a survey study, 158 usable data were analysed using SmartPLS. Findings The results show that alignment mediate relationship between SPMS for product differentiation companies. For cost leadership...

This study investigates the influence of MSME actors' characteristics on use sharing economy, management accounting system, and financial performance during Covid-19 Pandemic. Based a questionnaire survey obtained from 167 respondents, we hypothesize find that age non-formal education have positive effect economy. MSMEs are managed by actors at young tend to economy maintain their business. In addition, MSMEs’ leaders receive acquire additional business knowledge encouraging them...

Abstract The purpose of this study is to investigate the effects misfits between business strategy and management control systems on performance. We address following research question: Do firms that align their with specific requirements perform significantly better than those do not achieve required match? define a misfit as degree which deviate from empirically derived optimal configurations for given type strategy. use two‐stage approach proposed by Ittner Larcker (2001) measure impacts...

Purpose The purpose of this study is to examine the design and implementation enterprise risk management (ERM) in three large Chinese state-owned enterprises develop propositions on integrating ERM, budgetary control system cash flow stability approach. Design/methodology/approach This adopts a field approach analyze assessment risk-return matching ERM. A was carried out over years from 2008 2011 enterprises. These companies were chosen because less attention has been given ERM such firms....

Abstract This study examines how companies’ voluntary adoption of a particular CSR framework affects their managers’ decision‐making, especially when they are faced with dilemma whereby maximising environmental benefits means reduction in financial returns. The results show that investment projects is significantly higher companies report under stand‐alone reporting framework, as this provides the opportunity to highlight investment. In contrast, an integrated encourages disclosure and...