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Research Progress on Self-Efficacy Level of Patients with Type 2 Diabetes Mellitus and Its Influencing Factors
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作者 Peiling Li Juanjuan Guo 《Open Journal of Preventive Medicine》 2024年第5期79-89,共11页
Self-efficacy plays an important role in the management of type 2 diabetes mellitus (T2DM) patients, and it runs through the whole process of diabetes treatment, which is conducive to controlling and delaying the occu... Self-efficacy plays an important role in the management of type 2 diabetes mellitus (T2DM) patients, and it runs through the whole process of diabetes treatment, which is conducive to controlling and delaying the occurrence and development of complications, as well as improving the quality of life of patients. This paper mainly describes the concept of self-efficacy, the current situation of self-efficacy of diabetic patients at home and abroad, the functional aspects and their influencing factors, so as to take relevant measures on how to improve self-efficacy. It aims to provide a theoretical basis for the development of self-efficacy interventions for patients with type 2 diabetes mellitus. 展开更多
关键词 Type 2 Diabetes self-efficacy Influencing Factors Measures
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The Impact of Simulation Education on Self-Efficacy in Pre-Registration Nursing Students
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作者 Ahmed A. Hakami Aisha Hussin Rabie +2 位作者 Sultan Ghormallah M. Alzahrani Faisal Mohammed Alnakhilan Khalid Awaidhalharbi 《Open Journal of Nursing》 2024年第1期51-76,共26页
This literature review primarily aims to explore and synthesise the previous studies in simulation education research conducted over the past five years related to the effects of simulation training on the self-effica... This literature review primarily aims to explore and synthesise the previous studies in simulation education research conducted over the past five years related to the effects of simulation training on the self-efficacy of undergraduate pre-registration nursing students. The second aim of this study is to explore additional outcome variables that were examined in the previous studies. Five electronic databases were searched systematically. These databases were MEDLINE, CINAHL Plus, Scopus, Embase and PsycINFO. The PICO model was employed to identify the search terms, with a thesaurus being used to provide synonyms. Reference lists of relevant articles were examined and hand searches of journals were also undertaken. The quality of each study was assessed using the Simulation Research Rubric (SRR). A total of 11 studies were included. All studies explored the impact of simulation education on undergraduate pre-registration nursing. Six studies explored nursing students’ competence and performance and two papers examined their critical thinking. Problem solving, learning motivation, communication skills and knowledge acquisition were examined once. The majority of studies indicated that simulation training has a positive impact on pre-registration nursing students’ self-efficacy and other outcome variables. Furthermore, the study results indicate that simulation training is more dependable than traditional training, and students were extremely satisfied with the simulation training. However, most of the studies included in this review had several gaps, including study design, sample size and dissimilarities between the scales used. Further research with large samples, reliable and valid instruments, and outcomes measures (such as critical thinking and transferability of skills) is required to provide better insight into the effectiveness of simulation in undergraduate nursing education. . 展开更多
关键词 Simulation Education self-efficacy Pre-Registration Nursing Students Clinical Skills Undergraduate Nursing Education Teaching Techniques DECISION-MAKING
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Self-Efficacy Among Nursing Students Using Flipped and Traditional Teaching Modalities
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作者 Guihong Gu Huiru Shao +1 位作者 Anqi Chen Cyruz Tuppal 《Journal of Clinical and Nursing Research》 2024年第9期99-111,共13页
Objective:To measure the self-efficacy of nursing students taught using both flipped and traditional classroom modalities.Method:A quantitative research design was employed.The control group was taught using the tradi... Objective:To measure the self-efficacy of nursing students taught using both flipped and traditional classroom modalities.Method:A quantitative research design was employed.The control group was taught using the traditional classroom model,while the experimental group utilized the flipped classroom model.The study population consisted of undergraduate nursing majors at Shandong University of Traditional Chinese Medicine.Two out of twelve classes were selected through random sampling.Results:The study presents an analysis of the t-test results using SPSS,which shows a significant difference when the calculated P-value falls between 0.00 and 0.05.The P-value obtained was 0.00,indicating a statistically significant difference.Conclusion:The teaching model,whether flipped or traditional,has an impact on nursing students’self-efficacy.Students in the flipped classroom exhibited higher self-efficacy in mastering the curriculum. 展开更多
关键词 Flipped classroom Traditional classroom self-efficacy Nursing student
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Examining the Interplay between Trait Mindfulness and Thriving at Work among Teachers in Western China:The Mediating Role of General Self-Efficacy
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作者 Rongjin An Binhong Bai +1 位作者 Nan Du Zeqing Fu 《Review of Educational Theory》 2024年第1期1-5,共5页
This study explores the nuanced relationship between trait mindfulness and thriving at work among educators in Western China,emphasizing the mediating role of general self-efficacy.Employing a sample of 378 primary an... This study explores the nuanced relationship between trait mindfulness and thriving at work among educators in Western China,emphasizing the mediating role of general self-efficacy.Employing a sample of 378 primary and secondary school teachers,this research utilizes the Five Facet Mindfulness Questionnaire(FFMQ),Thriving at Work Scale(TWS),and the General Self-Efficacy Scale(GSES)to conduct a thorough investigation.The findings indicate a significant positive correlation between trait mindfulness and thriving at work,between trait mindfulness and general self-efficacy,and between general self-efficacy and thriving at work.Additionally,trait mindfulness was found to have a positive predictive effect on both thriving at work and general self-efficacy,with general self-efficacy also showing a positive predictive effect on thriving at work.Importantly,general self-efficacy was identified as playing a partial mediating role in the relationship between trait mindfulness and thriving at work.These results underscore the importance of cultivating mindfulness and self-efficacy among teachers to enhance their enthusiasm for work,suggesting potential pathways for professional development and well-being in the educational sector. 展开更多
关键词 Trait mindfulness General self-efficacy High sense of work
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An Investigation on the Influence of Middle School Students'Grammar Learning Self-efficacy on Their Learning Performance
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作者 Chen Zheng Ci Zhang 《教育技术与创新》 2024年第3期14-30,共17页
In middleschool English teaching,grammar instruction has always been an important and challenging aspect.Due to the strong influence of grammar explanation in Chinese,learning English grammar may be affected by negati... In middleschool English teaching,grammar instruction has always been an important and challenging aspect.Due to the strong influence of grammar explanation in Chinese,learning English grammar may be affected by negative transfer from their native language,which could pose certain obstacles to English acquisition.Self-efficacy,as a major emotional factor influencing learners'internal regulation strategies,has attracted wide attention from researchers both domestically and internationally for its impact on learning performance.High self-efficacy helps learners develop a more positive mindset towards learning,thereby contributing to improved learning performance.Therefore,this study focuses on investigating the relationship between grammatical self-efficacy and learning performance of English grammar among middle school students.This research contributes to a complementary understanding of grammatical self-efficacy among educators,enhancing their teaching skills,and effectively guiding students to learn English grammar with a more positive and healthy mindset,presenting a future grammar instruction in middle school English teaching. 展开更多
关键词 Grammatical self-efficacy English grammar Learning performance Middle school students
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The Influence of Academic Self-Efficacy on Learning Engagement in Online Education in China:The Mediating Role of Effort
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作者 Yan Zhang Zhicui Yao Jian Wang 《Journal of Contemporary Educational Research》 2024年第10期61-68,共8页
The shift towards online intelligent learning has become the norm in education and is now a fundamental part of modern educational activities.However,this new model can influence students’learning behavior and lead t... The shift towards online intelligent learning has become the norm in education and is now a fundamental part of modern educational activities.However,this new model can influence students’learning behavior and lead to changes in their approach to learning.Based on online intelligent learning,we investigated how the academic self-efficacy of nursing students affects their engagement with learning and explored the role of academic attribution as a mediator.Five hundred fifty-three nursing college students from Hebei and Hunan provinces in China participated in the online questionnaire.The results revealed that effort plays a mediating role in the relationship between academic self-efficacy and learning engagement. 展开更多
关键词 Academic self-efficacy Learning engagement Online learning Mediating role EFFORT
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Translation and psychometric validation of the Korean version of the academic nurse self-efficacy scale for Korean bachelor-level nursing students
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作者 Eunkyung Lee Jin-Hwa Park 《Frontiers of Nursing》 2024年第2期209-219,共11页
Objective:This study aimed to translate the Academic Nurse Self-Efficacy scale(ANSE),assess its appropriateness for use in Korean nursing students,and evaluate the Korean Version of the Academic Nurse Self-Efficacy sc... Objective:This study aimed to translate the Academic Nurse Self-Efficacy scale(ANSE),assess its appropriateness for use in Korean nursing students,and evaluate the Korean Version of the Academic Nurse Self-Efficacy scale’s(K-ANSE)validity and reliability.Methods:The data of 444 nursing college students at 10 universities across the country were collected from November 1,2020 to June 8,2021.The K-ANSE was analyzed utilizing SPSS 25.0 and AMOS 25.0 programs.The K-ANSE’s content validity,construct validity,convergent/discriminant validity,criterion-related validity,and reliability were evaluated.Results:Internal emotion management,auto-regulatory behavior,external emotion management,and sociality were established.The Cronbach’sαfor the overall scale was 0.87,and that of the 4 subscales ranged from 0.70 to 0.89.Conclusions:The Korean version of the ANSE seems to be a valid and reliable instrument to measure Korean bachelor-level nursing students. 展开更多
关键词 academic self-efficacy BACCALAUREATE confirmatory factor analysis nursing students PSYCHOMETRICS translation and adaptation
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Accounting Objectives and Reporting System Construction of Managerial Accounting in China 被引量:1
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作者 Xianzhi Zhang 《财会月刊(中)》 北大核心 2015年第4Z期3-8,共6页
The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch... The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice. 展开更多
关键词 ACCOUNTING objective ACCOUNTING RELEVANCE ACCOUNTING REPORT system managerial ACCOUNTING REPORT
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Gender and managerial competence:a comparison of male and female first-line nurse managers in Indonesia 被引量:1
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作者 Joko Gunawan Yupin Aungsuroch +1 位作者 Mary L.Fisher Anna M.McDaniel 《Frontiers of Nursing》 CAS 2021年第1期49-58,共10页
Objective:First-line nurse managers are more likely to work according to gender beliefs and stereotypes,which may affect their managerial competence.This study is aimed at comparing managerial competence of male and f... Objective:First-line nurse managers are more likely to work according to gender beliefs and stereotypes,which may affect their managerial competence.This study is aimed at comparing managerial competence of male and female first-line nurse managers in public hospitals in Indonesia.Methods:This study employed a descriptive comparative approach with a cross-sectional survey with a total of 256 participants selected from 18 public hospitals.To measure managerial competence,the managerial competence scale for Indonesian first-line nurse managers was used.Data were analyzed using descriptive analyses using mean,standard deviation,and Independent t-test.Results:Managerial competence of male and female first-line nurse managers was not significantly different(P=0.555).Female nurse managers descriptively reported/received higher ranking in facilitating spiritual nursing care,managing self,staffing and professional development,utilizing informatics,and applying quality care improvement.Male nurse managers repor ted higher in leadership and financial management.Conclusions:Female and male first-line nurse managers should be treated equally for leadership and managerial development. 展开更多
关键词 nurse administrators MALE FEMALE managerial competence Indonesia
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TMT Heterogeneity and Firm Performance: The Moderating Effect of Managerial Discretion 被引量:1
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作者 Pengbin Gao Yiyuan Zhang +1 位作者 Yan Xiang Shaocong Bo 《经济管理学刊(中英文版)》 2020年第2期116-125,共10页
Now the top management team and managerial discretion play an important role in driving the firms’development.This paper built a theoretical model to explore the effect of top management team heterogeneity on firm pe... Now the top management team and managerial discretion play an important role in driving the firms’development.This paper built a theoretical model to explore the effect of top management team heterogeneity on firm performance,and analyze the moderating role of managerial discretion.Based on the data of 167 listed firms from Shanghai Stock Exchange in 2019,this paper constructs a multiple regression model and tested the hypothesis.The empirical results show that gender heterogeneity,tenure heterogeneity and education level heterogeneity have a negative effect on firms performance.At the same time managerial discretion can partially moderates the relationship between the heterogeneity of top management team and firm performance,in which capital intensity and the firm size play a negative moderating role,and duality play a positive moderating role.According to the research results,this paper also puts forward corresponding suggestions to improve the firm performance. 展开更多
关键词 Top Management Team Team Heterogeneity Firm Performance managerial Discretion
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The effects of managerial ability on firm performance and the mediating role of capital structure:evidence from Taiwan
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作者 Irene Wei Kiong Ting Imen Tebourbi +1 位作者 Wen‑Min Lu Qian Long Kweh 《Financial Innovation》 2021年第1期1995-2017,共23页
This study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on the association between managerial ability and firm performance.The dataset consists of 6384 firm-year o... This study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on the association between managerial ability and firm performance.The dataset consists of 6384 firm-year observations from the Taiwan Residents electronics industry during 2005–2018.Our results indicate that(1)low(high)levels of debt are likely observed in firms with CEOs with high(low)ability,(2)managerial ability positively affects firm performance,and(3)capital structure mediates the positive relationship between managerial ability and firm performance.Overall,the findings may have limited generalizability due to the specific sample characteristics and provide convincing support for the importance of capital structure as a mediator in the managerial ability-firm performance nexus.Specifically,this study highlights the need for examining the effect of managerial ability on firm performance through a mediator. 展开更多
关键词 managerial ability Capital structure Firm performance Mediation analysis StoNED TAIWAN
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Managerial Counseling
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作者 Saab Horriyah Manal Spanioli 《Chinese Business Review》 2017年第9期429-435,共7页
Management is relatively new science and at the new era, when not all managers of the organizations, the organizations need the services of counselor. The work of the counselors includes recommendations of changes in ... Management is relatively new science and at the new era, when not all managers of the organizations, the organizations need the services of counselor. The work of the counselors includes recommendations of changes in the organizations. Managerial eonsultancy can be assisted by external managerial counselors and by external managerial counselors. Most of the managers prefer the internal managerial counselors. There are seven steps of the counseling practice: Referral, Entry and Contracting, Problem Definition, Data Collection, Analysis and Diagnosis, Presentation and Recommendations, Agreeing on the Strategy Action, Implementation and Follow Up and Termination. Some of these steps are very important: the most important steps are the referral and the implementation and follow up. The counselors can leave the organization when they feel that the change is assimilated, but many times their work continues for a long time. 展开更多
关键词 management COUNSELOR internal counselor managerial counseling MANAGERS manager-counselor relationships
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Comparative Analysis of Managerial Ownership and Its Effect on Corporate Performance in Selected Asian and European Transition Economies
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作者 Darko Tipuric Domagoj Hruska Maja Darabos 《Chinese Business Review》 2011年第4期255-265,共11页
This paper analyzes determinants and consequences of managerial ownership within ownership structures of the selected European and Asian transition countries. Focus of the analysis is the influence of the specific uni... This paper analyzes determinants and consequences of managerial ownership within ownership structures of the selected European and Asian transition countries. Focus of the analysis is the influence of the specific unification of ownership and control on corporate performance. Findings in the paper are based on research that produced empirical data for Croatia which is subsequently compared with evidence from other Asian and European transition countries facing the same issues. Consequently, transitional ownership structures, influenced by actual privatization process, like emergent corporate governance mechanisms, highly concentrated ownership and undeveloped markets for corporate control are also described. Research findings show that direct or indirect managerial ownership are important phenomena in transition countries, research has also shown that stable and concentrated managerial ownership have positive effects on firms' profitability in the observed transitional environments. 展开更多
关键词 TRANSITION corporate governance market for corporate control ownership structure managerial ownership
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Managerial Ethics-A Tool for Social Crises
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作者 Zdenek Dytrt Lucie Tomancová 《Economics World》 2018年第5期390-400,共11页
Social progress is constantly influenced by corruption and clientelism. One of the major causes is slow activityfrom experts on theoretical and practical management. In their decisions, they are not sufficiently ready... Social progress is constantly influenced by corruption and clientelism. One of the major causes is slow activityfrom experts on theoretical and practical management. In their decisions, they are not sufficiently ready to react todynamism of innovations in technical disciplines and current theory and practice in management. Contemporaryphilosophy of management is based on maximising quantity, expecting to deal with quality in due course.Management is focused on quantitative values and disregards the significance of the unity between quantity andquality. This leads to lack of transparency within management and uncertain efficiency of the decision-makingprocess. Disintegration affects the cooperation between individual production and administration branches. Theacademic world sees ethics more as a theoretical discipline connected with social sciences. Many companies,however, have begun to realise the need for innovation as part of successful long-term enterprising and creatingethical relationships inside and outside the company. Corruption scandals and increasing economic crime show thatit is counterproductive to advance business environment without adhering to moral and ethical principles. 展开更多
关键词 managerial ethics quantitative and qualitative management CONSUMERISM INNOVATION CLIENTELISM CORRUPTION
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Managerial Compensation Program and Capital Structure: An Empirical Study of Brazilian Companies
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作者 Maria Aparecida Gouvea Jose Roberto F. Savoia Michele N. Juca Ligia N. C. Fonseca 《Journal of Modern Accounting and Auditing》 2012年第2期147-160,共14页
The agency theory indicates the existence of costs as a way to mitigate conflicts between shareholders and managers, including: managerial compensation program, acquisition of shares by managers, monitoring of execut... The agency theory indicates the existence of costs as a way to mitigate conflicts between shareholders and managers, including: managerial compensation program, acquisition of shares by managers, monitoring of executives, and controlling shareholders. This study aims to determine the relevance of some variables related to compensation programs and of other determinants of the corporate debt level. It has considered a sample of 89 firms, which were analyzed through logistic regression (cross section). The model created has indicated a level of predictive assertiveness of approximately 87%. 展开更多
关键词 managerial compensation programs agency conflicts logistic regression
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Managerial Ability and Forecast Accuracy
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作者 Panagiotis I. Chronopoulos Georgia Siougle 《Journal of Modern Accounting and Auditing》 2017年第12期508-520,共13页
We examine the relation between managerial ability and management forecast accuracy. We base our analysis on S&P 500 Composite Index constituents for the period of 2006-2012. Data were collected from Thomson Reuteurs... We examine the relation between managerial ability and management forecast accuracy. We base our analysis on S&P 500 Composite Index constituents for the period of 2006-2012. Data were collected from Thomson Reuteurs, Compustat and Demerjian, Lev, and McVay (2012). We find that forecast accuracy is positively associated with managerial ability in the case of sales forecasts. Specifically, more able managers are associated with lower magnitude's forecast errors in the case of sales forecasts. Additional analysis finds that managerial ability is immaterial to EPS figures' forecast accuracy, i.e., EPS forecasts appear not to be affected by manager's superiority. Regarding sales forecasts, the results are consistent with the assertion that managers impact the quality of the delivered management forecasts. Regarding EPS forecasts, the results are in alignment with Demerjian, Lev, Lewis, and McVay (2013) who highlighted that managerial ability is an ability score related to the entire management team. 展开更多
关键词 managerial ability forecast accuracy forecast error
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Tests on Business Failure Processes in Morocco: Organizational and Managerial Aspect
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作者 Najat Cherqi Mohammed Ali Boulaich 《Journal of Tourism and Hospitality Management》 2020年第5期215-224,共10页
In Morocco,business failures will grow by 4%in 2019,according to the latest Euler Hermes report.The international credit insurer has placed Morocco in the category of countries that will suffer a deterioration.After T... In Morocco,business failures will grow by 4%in 2019,according to the latest Euler Hermes report.The international credit insurer has placed Morocco in the category of countries that will suffer a deterioration.After Turkey,Morocco posted the second most important degradation of the category.Already high in 2017(12%),the aggravation of the failures of Moroccan companies exceeds by 10%the level of the period 2003-2007 which places the kingdom among the most exposed countries.A situation that is the exact opposite of the global trend since business failures will have to decline according to Euler Hermes,notably thanks to the improvement in the global economic situation.This research is a response to the calls of many authors who urge testing conceptual frameworks,even the most elaborated,in an international context.It is also a continuation of the pioneering work on the business failures,with an original perspective on examining the determinants of the companies based in a developing country.The determinants of the failures have been the subject of many conceptual and empirical developments without a consensus emerging from this research.To do so,four of the most recurrent mechanisms in Western investigations that lead to a business failure have been put to test:business failure,managerial behavior,business sector,and age of the firm and its legal form.The empirical study was conducted through a questionnaire sent to companies and/or managers of the defaulting companies already identified with the Casablanca Commercial Court.Results show that the age of manager,personal skills,and the managerial skills are the main determinants of the business failures. 展开更多
关键词 business failure managerial behaviour business sector Introduction
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Managerial Communication Competences for Knowledge Hybridization and Innovations: A Framework for Effective Knowledge Transfer in MNE Hotel Operating in Athens, Greece
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作者 Said Abdo David Edgar Colin Combe 《Journal of Tourism and Hospitality Management》 2016年第5期207-222,共16页
The research investigates the role of managerial competences (MC) and knowledge dynamics for effective knowledge transfer (EKT) in an international market during the Greek economic crisis of 2007-2010. Like other ... The research investigates the role of managerial competences (MC) and knowledge dynamics for effective knowledge transfer (EKT) in an international market during the Greek economic crisis of 2007-2010. Like other economies, Greece faced a serious recession in 2009, which submerged the country into a major funding crisis and resulted in austerity measures. A Troika fund was obtained with the aim of precluding Greece from economic failure. The paper focuses on the managers' perspectives as to how new products and local opportunities are exploited via EKT in subsidiaries of multinational enterprise (/VINE) hotels operating in Athens, Greece. Semi-structured interviews with 15 general managers and practitioners of subsidiaries operating in Athens are used representing a range of different activities and sizes. The results identify how managerial communication competences underpin the process of inter- or intra-organizational KT between and within subsidiaries. The research highlights that there is a call to cultivate communication abilities, flexibility, a greater level of autonomy, and open door strategies with the purpose of turning knowledge into commercial ends, through organizational innovation and new product developments. Recently, there has been little focus on the practice influence of managerial and communication skills on the management of MNEs hotels in a competitive host country, of most previous studies estimating the call for competences rather than the genuine owning of these among managers and practitioners. This article sheds the light on a great number of promising activities to utilize inter/intra-organizational KT. Specifically, the managerial communication competences model operates as an initial toolkit for managerial decision-making when facing severe competition in the host country in terms of utilizing, communicating, or seeking to apply the best internal/external KT practices. 展开更多
关键词 knowledge transfer (KT) MNE hotels managerial competences (MC) innovation
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Obstacles to the Success of Organizational and Managerial Innovation in Construction SMEs in Burkina Faso
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作者 Some Lucain 《Journal of Modern Accounting and Auditing》 2020年第12期542-554,共13页
This research is based on a qualitative approach based on the exploitation of secondary data.The objective of the research is to determine the factors likely to influence the success of innovation in small and medium ... This research is based on a qualitative approach based on the exploitation of secondary data.The objective of the research is to determine the factors likely to influence the success of innovation in small and medium enterprises(SMEs)of Building and Public Works(BTP)in Burkina Faso.To do this,we issued two research proposals that served as a guide for our research.It emerged that 77% of SMEs reported having innovated in 2019,while the same study concluded to the underperformance of these companies.Hence,there is the need to distinguish between innovation actions and the success of innovation.For us,the success of innovation is based on information transparency in the company and the development of human resources.The results showed that the information does not circulate the construction companies and it results in a lack of meeting place.In addition,construction and civil engineering SMEs lack competent and qualified staff and are not very motivated.Indeed,only 52% of business leaders are satisfied with the motivation of their staff.In terms of competence,97% business leaders say that they have qualified staff and even 87% say not to delegate because they lack qualified staff.In fact,obtaining approval requires the existence of qualified personnel in the company,which justifies this assertion to 97%.And yet,the staff presented for the approval is not the one available in the company.Moreover,the lack of competent and motivated staff is confirmed by the MOE and MOD.Our two research proposals have been validated.However,we noted that this is a partial search for the factors that influence the success of innovation in construction SMEs that could be complemented by other research. 展开更多
关键词 construction and civil engineering SMEs organizational and managerial innovation dynamic capacity
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Value Creation of Business Process Management (BPM) and Managerial Accounting System (MAS): A Case Study
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作者 Sang Xiangyang Yu Zengbiao 《Journal of Modern Accounting and Auditing》 2014年第7期786-792,共7页
This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the con... This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development. 展开更多
关键词 business process management (BPM) managerial accounting system (MAS) value creation
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