Asia Pacific Management Review最新文献

{"title":"Operating efficiency of accounting firms based on different perspectives of human resource structures","authors":"Chia-Chi Lee","doi":"10.1016/j.apmrv.2022.10.003","DOIUrl":"10.1016/j.apmrv.2022.10.003","url":null,"abstract":"<div><p>This paper evaluates the operating efficiency of accounting firms from five perspectives of human resource allocations by sampling a total of 42 large accounting firms listed in the 2013 Survey Report on Accounting Firms compiled by the Financial Supervisory Commission. The paper adopts the three analytical models—CCR (Charnes, Cooper, and Rhode model), BCC (Banker, Charnes, and Cooper model), and Super SBM (a slack-based measure of super-efficiency)—in the data envelopment analysis (DEA) framework. The four revenue streams—auditing publicly listed companies, tax advisory services, management consulting, and business registration and others—are defined as outputs in the empirical study. On the other hand, human resource metrics are referred to as Inputs. These metrics are either financial (wages) or non-financial (job positions, education, age, business services, and CPA licenses). According to the research findings, 22 out of the 42 sampled accounting firms are operationally efficient, while seven are inefficient when measured using the five constructs of human resource inputs. In terms of the overall operating efficiency, the average efficiency values in the CCR model are the highest when measured with education, age, and practice as the three constructs of human resources. In the Super SBM model, the average efficiency values are the highest when evaluated with practice, education, and age. The efficient accounting firms are mostly measured using the human resource constructs of education (34 firms), age (32 firms), and job positions (30 firms). For both efficient and inefficient firms, tax advisory services and auditing publicly listed companies are the two major sources of revenue and competitive advantage. Meanwhile, the management consulting business still requires extra effort. This paper suggests that accounting firms should spend more on wages as an input in order to enhance employees' loyalty and boost their willingness to work. The non-financial human resource metrics for efficient firms are partners, master's degrees, 25–34 years old, and auditing services; employees without CPA licenses are, in fact, the major contributor to operating efficiency. Managers are advised to assign important tasks to these employees and provide them with generous remunerations and benefits so as to retain these high-caliber professionals and motivate them to create revenues for different businesses. The non-financial human resource metrics for inefficient accounting firms are associates, university degrees, 25–34 years old, and auditing services; employees with CPA licenses are the major contributor to operating efficiency. Thus, managers should fully utilize this human resource and empower them to go the extra mile in boosting revenue streams and improving service quality. Finally, neither the change in input attributes nor the application of different DEA models alters the outcome of performance evaluations. Moreover, this paper expects to prov","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 253-266"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48598347","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}

{"title":"How work passion and job tenure mitigate the effect of perceived organizational support on organizational identification of flight attendants during the COVID-19 pandemic","authors":"Pornprom Suthatorn ,&nbsp;Peerayuth Charoensukmongkol","doi":"10.1016/j.apmrv.2022.12.003","DOIUrl":"10.1016/j.apmrv.2022.12.003","url":null,"abstract":"<div><p>Grounded in Herzberg's motivation-hygiene theory, this research examines whether the characteristics of flight attendants in terms of work passion and job tenure moderate the effect of perceived organizational support on organizational identification. Data was collected from 307 flight attendants among the five domestic airlines based in Thailand during the COVID-19 pandemic. This study used the partial least squares structural modeling to analyze the data. The results confirmed the positive association between perceived organizational support on organizational identification. However, the results from the moderating effect analysis indicate that perceived organizational support tends to have a weaker positive effect on organizational identification for the flight attendants who demonstrate high work passion and for the flight attendants with long tenure. As a theoretical contribution, the study extends the knowledge from prior research by proposing the boundary conditions in terms of individual characteristics to explain why different groups of employees may not be motivated by organizational support to the same degree.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 347-357"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45422247","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}

{"title":"Is quantifying performance excellence really profitable? An empirical study of the deployment of the Baldrige Excellence Measurement Model in Indonesia","authors":"Mahameru Rosy Rochmatullah ,&nbsp;Rahmawati Rahmawati ,&nbsp;Agung Nur Probohudono ,&nbsp;Wahyu Widarjo","doi":"10.1016/j.apmrv.2022.10.006","DOIUrl":"10.1016/j.apmrv.2022.10.006","url":null,"abstract":"<div><p>Numerous studies continue to debate the financial benefits of employing the Baldrige Excellence Measurement Model (BEM) for a business. This paper aims to explore this issue by studying the implementation of BEM in Indonesian State-Owned Enterprises (SOEs) in 2013–2019 (t). More specifically, we analyze the relationship between the BEM in the current year (t) and the financial performance in the previous year (2012–2018/t-1) and the following year (2014–2020/t+1) using non-financial performance as a mediating variable. This method is intended to discover whether measuring the results for the current year considers the company's performance from the previous year and stimulates progress in the following year. This quantitative study is based on a sample of 174 firms and 3654 observational data points. Employing partial least square–path modeling (PLS-PM), we find that BEM deployment is strongly related to non-financial performance as measured by corporate social responsibility activities, customer satisfaction, workforce quality, and total productivity. Nevertheless, this relationship does not predict financial success for the company, as measured by profitability, financial leverage risk, and shareholder return. Other findings indicate that the BEM on SOEs is not implemented properly, as evidenced by an unbalanced weight score between financial and non-financial performance, non-independent examiners, and political interests at the leadership level. Hence, SOEs are unlikely to gain financially from BEM deployment. A more specific explanation is presented in the discussion and implication sections.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 287-298"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45064862","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}

{"title":"An integrative model of information processing and contextual factors on exploring information systems outsourcing success","authors":"Ying Chieh Liu ,&nbsp;Chi Ming Kevin Huang ,&nbsp;Yuh-Shihng Chang ,&nbsp;Hsin-Mei Lin ,&nbsp;Ping-Liang Chen","doi":"10.1016/j.apmrv.2022.12.001","DOIUrl":"10.1016/j.apmrv.2022.12.001","url":null,"abstract":"<div><p>Information Systems (IS) outsourcing contracts often fail to deliver the planned business benefits. One major reason is that organizations have poor understanding of outsourcing. This study examined IS outsourcing success by integrating Information Processing Theory with four contextual factors (three organizational readiness factors: IT skills readiness, financial readiness and technology readiness, and one moderator factor: environmental dynamism). We collected 216 questionnaires to validate the proposed hypotheses. The statistical analysis revealed three findings. First, the fit between task uncertainty and organizational structural mechanism was significantly related to IS outsourcing success. Second, the negative moderating power of environmental dynamism on the relationship of IS outsourcing success with the fit between task uncertainty and organizational structural mechanism was significant. Finally, the three organizational readiness factors were significantly related to IS outsourcing success. This study provided new insights on the future development of Information Processing Theory and the improvement of IS outsourcing project performance.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 327-335"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49098063","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}

{"title":"The construction of the strategy selection behavior of online food delivery platform based on the tripartite evolutionary game model","authors":"Hsi Tse Wang","doi":"10.1016/j.apmrv.2022.12.004","DOIUrl":"10.1016/j.apmrv.2022.12.004","url":null,"abstract":"<div><p>The developments of digital technology have strengthened the diversified interaction and coordination among industries, consumers, and suppliers. These have boosted the rapid rise of online food delivery platforms, thus creating an ecosystem connecting restaurants and consumers. The rise of online food delivery platforms not only gives consumers more options but also enables restaurants to discover more potential consumers through platform resources. While the rise of delivery platforms is a trend, it has numerous challenges. To explore these problems, this study collects relevant parameters, a tripartite evolutionary game model among platforms, restaurants, and consumers based on the participants’ bounded rationality is established. Meanwhile, the dynamic changes of the strategy evolution within the three groups are described and the equilibrium point through the replicator dynamics equation is solved. This study adopts the Jacobian matrix to analyze the stability of the equilibrium point of the evolutionary game to determine the main factors of the best strategy. In addition, the numerical simulation analysis is used to analyze the evolution path and equilibrium state among these three groups. The results show that if the additional expected benefits of using high-efficiency platforms are improved, consumers will be willing to choose delivery platforms. In order to increase the expected benefits of consumers using the delivery platform, it can provide a variety of meal choices, or allow consumers to choose a variety of different payment methods. This study analyzes the strategy selection behavior of the three groups and proposes managerial implications so that strategic advices can be provided.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 316-326"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46319034","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}

{"title":"Positioning through visual merchandising: Can multi-brand outlets do it?","authors":"Siddarth Singh Bist,&nbsp;Neha Mehta","doi":"10.1016/j.apmrv.2022.10.004","DOIUrl":"10.1016/j.apmrv.2022.10.004","url":null,"abstract":"<div><p>With rising competition in the apparel retail industry in India, multi-brand outlets need to create a particular store image in consumers' minds to ensure consumer loyalty and sales. Past studies indicate the impact of visual merchandising (VM) on store image, but few studies discuss how VM can help in-store positioning. The current study explores how VM elements can be used for store positioning. The study employed a survey-based approach using a structured questionnaire to find the perception of 385 males and females of the 18–25 age groups belonging to one of India's largest cities, Ahmedabad, regarding VM The multi-branded retail outlets selected for the study were - Pantaloons, Westside, Ahmedabad Central, Brand Factory, and Shoppers Stop. The VM elements identified through a literature review were - atmospherics, window display, mannequin display, product display, signages, fixtures, and store props. In addition, discriminant analysis was used to generate a perceptual map, which revealed the unique position of each store in the consumer's mind based on different VM elements. Findings suggest that different combinations of VM elements can help multi-branded retail stores position themselves successfully in the shoppers' minds.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"28 3","pages":"Pages 267-275"},"PeriodicalIF":4.4,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43565167","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}

{"title":"Does interconnectivity matter? An integration model of agro-tourism development","authors":"Ihwan Susila ,&nbsp;Dianne Dean ,&nbsp;Kun Harismah ,&nbsp;Kuswaji Dwi Priyono ,&nbsp;Anton Agus Setyawan ,&nbsp;Huda Maulana","doi":"10.1016/j.apmrv.2023.08.003","DOIUrl":"10.1016/j.apmrv.2023.08.003","url":null,"abstract":"<div><p>This study aims to formulate an agro-tourism management model, with a focal point on community participation in the establishment of sustainable tourism regions. This is achieved through the integration of diverse components, utilizing a grounded theory approach to explore and evolve the notion of sustainable agribusiness management. Data were garnered through on-site observations and semi-structured interviews involving 17 participants, encompassing government officials, farmers, traders, and enterprise proprietors. The study findings elucidate the substantial community engagement in upholding the sustainability of agro-tourism through the creation of marketing innovations, stimulation of entrepreneurial endeavours, and establishment of networks. Integrated collaboration amongst pivotal stakeholders, including the government, universities, business entities, and farmers, serves as the catalyst for area development. We present a management model designed to maximise resources, thereby optimising the advancement of sustainable agro-tourism. The local government assumes a significant role in assisting the development of agro-tourism zones through the provision of training aid and infrastructure enhancement. This research has formulated a conceptual framework underpinning the expansion of sustainable agro-tourism. The study underscores how an interlinked ecosystem can facilitate a community-driven integrated strategy for agro-tourism management. While this inquiry focuses on a single case study, the findings underscore the necessity of an integrated network strategy encompassing all stakeholders to harmonise tourism advancement whilst preserving the sustainability and authenticity of the region. Marketers have the capacity to devise tactics for augmenting tourism by identifying the distinctiveness of particular locales, thereby enhancing the economic, societal, and cultural potentials of agro-tourism. For governmental entities, comprehending the latent potential of agro-tourism while acknowledging the significance of community sustainability remains of paramount importance.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"29 1","pages":"Pages 104-114"},"PeriodicalIF":4.4,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313223000635/pdfft?md5=80d928d7f68a1c70f066e195a1f41e10&pid=1-s2.0-S1029313223000635-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54214684","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring barriers in supply chain disaster management using fuzzy total interpretative structure modeling approach: Insight from Thai automotive industry","authors":"Detcharat Sumrit,&nbsp;Orawan Jongprasittiphol","doi":"10.1016/j.apmrv.2023.06.001","DOIUrl":"10.1016/j.apmrv.2023.06.001","url":null,"abstract":"<div><p>Supply chain disaster management (SCDM) has become a topic of interest for academicians and practitioners. Many businesses worldwide are experiencing disasters that disrupt their supply chains. This study attempts to identify the barriers to SCDM implementation and investigate their interrelationships. Fourteen barriers are identified through a broad literature review and certified by a panel of experts. The Fuzzy interpretative structural modeling (Fuzzy-ISM) approach is applied to construct a hierarchical model and identify the contextual relationships among SCDM barriers. Matrice d’ impacts croises-multiplication applique a classement (MICMAC) is deployed to categorize the 14 barriers into four actionable groups based on driving and dependence power. This study contributes to SCDM knowledge by identifying the main barriers to implementation and revealing their interrelationships. This empirical study uses an upstream supply chain in the Thai automotive industry. The results provide insight into the Thai automotive industry to alleviate barriers and efficiently and effectively manage resources while implementing SCDM. Finally, future research directions and theoretical and managerial implications are discussed.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"29 1","pages":"Pages 84-103"},"PeriodicalIF":4.4,"publicationDate":"2023-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313223000568/pdfft?md5=1244832788a833439a1a013f4a3f8054&pid=1-s2.0-S1029313223000568-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43202345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Will aesthetic sensitivity and healthy perfectionism fit enhance service quality? The moderating effect of organizational aesthetics","authors":"Huo-Tsan Chang ,&nbsp;Yu-Jia Chou ,&nbsp;Min-Chih Miao ,&nbsp;Jia-Wen Liou ,&nbsp;Zi-Ying Mao","doi":"10.1016/j.apmrv.2023.06.005","DOIUrl":"10.1016/j.apmrv.2023.06.005","url":null,"abstract":"<div><p>At present, the dominant aesthetic of consumer culture has become a universal standard for design. In the hotel industry, frontline service providers play a key role in incorporating and conveying aesthetic values when providing service. Based on aesthetic theories and the perspective of supplementary fit, the current study investigates the role of the fit between aesthetic sensitivity and the healthy perfectionism of frontline service providers in the enhancement of service quality. We employ organizational aesthetics as our moderator. A total of 296 valid questionnaire sets were collected, representing a valid return ratio of 70%. The results of the hierarchical regression analyses indicated that the path from aesthetic sensitivity and healthy perfectionism to service quality indicated a positive relationship (β = 0.23, p &lt; .01); and the interaction between organizational aesthetics and aesthetic sensitivity and healthy perfectionism fit exhibited a positive correlation with service quality (β = 0.17, p &lt; .01). (1) the aesthetic sensitivity and healthy perfectionism fit is positively related to service quality; (2) high levels of organizational aesthetics among frontline service providers strengthen the positive correlation between aesthetic sensitivity and healthy perfectionism fit and service quality; and (3) low levels of organizational aesthetics among frontline service providers weaken the positive correlation between aesthetic sensitivity and healthy perfectionism fit and service quality. This study contributes to theory and practice with respect to the hotel industry.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"29 1","pages":"Pages 76-83"},"PeriodicalIF":4.4,"publicationDate":"2023-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S102931322300060X/pdfft?md5=75a6cc97feeebd3c34f71b0308f223e9&pid=1-s2.0-S102931322300060X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48601549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Driving business performance through intellectual capital, absorptive capacity, and innovation: The mediating influence of environmental compliance and innovation","authors":"Binh Thi Thanh Truong ,&nbsp;Phuong V. Nguyen","doi":"10.1016/j.apmrv.2023.06.004","DOIUrl":"10.1016/j.apmrv.2023.06.004","url":null,"abstract":"<div><p>This paper investigates the relationships between intellectual capital (IC), knowledge absorptive capacity (KAC), environmental compliance, innovation, and business performance in Vietnam. The study surveyed 206 management team members across various industries using a structured questionnaire and conducted data analysis using PLS-SEM. The findings reveal that IC heavily influences KAC, which in turn enhances business performance when combined with innovation. Additionally, environmental compliance and innovation partially mediate the association between KAC and business performance. The research recommends that managers should concentrate on improving KAC and innovative capabilities while ensuring environmental compliance to leverage IC and improve business performance. This study makes a significant contribution to the existing literature by extending the scope of the resource-based view and shedding light on the roles of KAC, environmental compliance, and innovative capacity in emerging markets like Vietnam.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"29 1","pages":"Pages 64-75"},"PeriodicalIF":4.4,"publicationDate":"2023-07-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313223000593/pdfft?md5=f9edcd4974a09f3a48bf72a6aa753009&pid=1-s2.0-S1029313223000593-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42085084","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}