The Impact of Accounting Information System on Performance Management

Al-Delawi, Amjad S.; Ramo, Waheed M.

doi:10.17512/pjms.2020.21.2.03

Cited by 34 publications

(26 citation statements)

References 21 publications

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“…In developing countries, most of the prior studies conducted in Malaysia (Cheng et al, 2009;Fauzi et al, 2018;Fauzi et al, 2019;Rahman et al, 2015). Meanwhile, limited studies were conducted in Middle East countries (Al-Delawi and Ramo, 2020;Al Delawi, 2019;Alhawary and Assistance, 2017;Mahmood et al, 2019;Massoudi, 2020), particularly among academic staff in the Iraqi setting (Massoudi and Hamdi, 2019;Mousa et al, 2019). The purpose of this study is to examine the impact of ATT, SN, and PBC on KS among academic staff at private universities in Erbil.…”

Section: Introductionmentioning

confidence: 99%

Knowledge Sharing among Academic Staff in the Higher Education Institution

Jameel

Massoudi

Agha

2021

Cihan U Erbil J H SOC SCI

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Organizational success relies heavily on knowledge sharing. Having a knowledge-sharing philosophy within an organization has a significant impact on its success because it stimulates staff's desire to address the organization's challenges and concerns. This study aims to examine the effect of attitude, Subjective norm, and perceived behavioral control on knowledge sharing among academic staff—the study conducted among academic staff at three private universities located in Erbil. The data were collected by questionnaires method, 163 valid questionnaires analyzed by Structural Equation Modelling SEM, Analysis of Moment Structure (AMOS) after ensuring validity and reliability. The results showed a positive and significant impact of attitude, Subjective norm, and perceived behavioral control on knowledge sharing among academic staff. As well, perceived behavioral control had a major impact on knowledge sharing followed by Subjective norm. The university should support academics and establish innovative climates and norms to develop positive attitudes in the organization to enable university staff to share their knowledge.

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Section: Introductionmentioning

confidence: 99%

Knowledge Sharing among Academic Staff in the Higher Education Institution

Jameel

Massoudi

Agha

2021

Cihan U Erbil J H SOC SCI

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“…Meanwhile, for the robustness test, the Breusch and Pagan Lagrangian Multiplier (BPLM) test was applied in order to deter-mine the appropriate estimation model to be used -either POLS or panel Generalized Least Square (GLS). In addition, a subsequent test, the Hausman test, was conducted to select the most appropriate estimation method, either a fixed effect model (FEM) or a random effect model (REM), in the case that the panel GLS model was indicated by the previous test (Al-Mamoorey & Al-Rubaye, 2020;Delawi & Ramo, 2020;Fayed & Ezzat, 2020;Gomez-Piqueras et al, 2020;Gumus et al, 2020;Hussain et al, 2020a;Hussain et al, 2020b;Hussain et al, 2019;Mohsin et al, 2020;Sell, 2020;Villena-Serrano et al, 2020). Therefore, by setting the financial and social efficiency scores as the dependent variables, the baseline regression model can be estimated as below:…”

Section: Multiple Regression Analysismentioning

confidence: 99%

Unboxing the black box on the dimensions of social globalisation and the efficiency of microfinance institutions in Asia

Hussain

Szczepańska-Woszczyna

Kamarudin

et al. 2021

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Research background: Microfinance institutions (MFIs) play an important role in alleviating poverty. Thus, MFIs should be efficient in order to ensure that their objectives on social welfare and financial performance can be achieved by identifying the potential determinants, specifically on social globalisation. Purpose of the article: This paper examines the impacts of the social globalisation dimensions of interpersonal, informational, and cultural globalisations on the financial and social efficiency of MFIs. Methods: The data period covered the years 2011?2018; the data set consists of 176 MFIs from six Asian countries. The Data Envelopment Analysis (DEA) approach was employed to examine the MFIs? efficiency levels. Generalised Least Square (GLS) regressions were used to analyse the impacts of social globalisation and other determinants towards the efficiency of MFIs. Findings and value added: Interpersonal globalisation had a significantly negative correlation with social efficiency, suggesting that increasing the number of foreigners in management intrudes on local managers? decisions. Informational globalisation had a significantly positive correlation with financial and social efficiency, which signifies that more information produces monopolistic profits in this industry. Finally, cultural globalisation had a positive correlation with social efficiency, demonstrating that a global trading culture improves the abilities and technological skills for labour development and enhances MFIs? social efficiency. In general, the Cobb Douglas Production theory explained the understanding of the impacts social globalisation has on MFI efficiency. Furthermore, the findings from this study could provide important scientific, practical gap and contribute new insights and implications to various parties. Firstly, governments or policymakers can establish effective national policies and strategies. Secondly, this study could support investors in monitoring and understanding the performance of MFIs. Finally, the research could fill scholarly gaps and uncover more potential factors that influence the efficiency of MFIs.

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“…Courtesy: Individual actions are requiring cooperation and communication with coworkers on organizational tasks. The majority of individuals who display OCB do so to express their loyalty to their organization or to fulfill higher-order needs or to align their actions with their beliefs (Al- Delawi and Ramo, 2020;Al-Delawia, 2019;Piccolo and Colquitt, 2006).…”

Section: A Ocbmentioning

confidence: 99%

The Role of Transformational and Transactional Leadership as Predictors of Organizational Citizenship Behavior in Education System

Jameel

Hamdi

Massoudi

et al. 2021

Cihan U Erbil J H SOC SCI

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The purpose of this study is to investigate the impact of Transformational and Transactional Leadership on Organizational Citizenship Behaviors (OCBs) among secondary school Teachers. The survey conducted among Teachers in Eight Secondary schools located in the Heet City of Iraq. The study utilized the questionnaire as a tool to collect the data. Likewise, the study employed a stratified technique sample due to the different number of teachers in each school. However, to ensure equal distribution, the stratified technique was more suitable for this study. 174 valid questionnaires analyzed by analysis of moment structures (AMOS). The results indicated both leadership style, Transformational and Transactional had a positive and significant impact on OCBs. However, the results showed that transformational leadership more essential to enhance the OCBs among teachers than the Transactional leadership style.

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The Impact of Accounting Information System on Performance Management

Cited by 34 publications

References 21 publications

Knowledge Sharing among Academic Staff in the Higher Education Institution

Knowledge Sharing among Academic Staff in the Higher Education Institution

Unboxing the black box on the dimensions of social globalisation and the efficiency of microfinance institutions in Asia

The Role of Transformational and Transactional Leadership as Predictors of Organizational Citizenship Behavior in Education System

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