{"title":"Factors of application of activity-based costing method: Evidence from a transitional country","authors":"Uyen Tu Tran , Hien Thi Tran","doi":"10.1016/j.apmrv.2022.01.002","DOIUrl":"10.1016/j.apmrv.2022.01.002","url":null,"abstract":"<div><p>This study examines the factors in the application of the activity-based costing (ABC) method in firms in a transitional country. The study adopts a quantitative approach by developing a Logit regression model. The study tests the model in a sample of 71 publicly-listed Vietnamese pharmaceutical companies in 2017 when Resolution Number 10, issued by the Central Political Party of Vietnam, took place. The primary data was collected from a company survey. The study finds that indirect cost proportion, competition pressure in price and quality, and product diversification significantly affect a firm's decision of whether to implement the ABC method. In Vietnam, most of the pharmaceutical companies are state-owned. Consequently, the use of a research context whereby the market economy is combined with state regulation to test the hypothesized factors is of value. Our findings have implications for managerial practice and public policy.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 303-311"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313222000021/pdfft?md5=ad45dfa7734bb439342612aa86434569&pid=1-s2.0-S1029313222000021-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43686608","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":"The mediating effect of corporate culture on the relationship between business model innovation and corporate social responsibility: A perspective from small- and medium-sized enterprises","authors":"Chih-Hung Chen","doi":"10.1016/j.apmrv.2022.01.001","DOIUrl":"10.1016/j.apmrv.2022.01.001","url":null,"abstract":"<div><p>Studies on business model innovation have generally focused on large corporations to the neglect of small- and medium-sized enterprises. On the way towards BMI, corporate social responsibility plays a critical role that has barely been taken into consideration. In this study, corporate culture was adopted as a mediating factor for exploring the relationship between CSR and BMI. Based on quantitative methods and data from 218 respondents working at SMEs in Taiwan, the findings indicate that SEMs may implement CSR to promote business model innovation, as well as identify the mediating effect of corporate culture for the influence of CSR on BMI. The conclusions reveal the managerial implications of the ways, paths, and mechanism of BMI by enabling SEMs to participate in CSR activities.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 312-319"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S102931322200001X/pdfft?md5=8eb19a03a765cca67066310ed218c700&pid=1-s2.0-S102931322200001X-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"54214606","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":"Thriving in a shifting landscape: Role of social media in support of business strategy","authors":"Nazanin Tourani","doi":"10.1016/j.apmrv.2021.11.001","DOIUrl":"10.1016/j.apmrv.2021.11.001","url":null,"abstract":"<div><p>Contemporary organizations need to communicate with their customers in order to know them better, so that they can learn how to better satisfy their needs, provide better customer service and in so doing improve their commercial performance. Social media are one type of communication channel that organizations currently use to support these strategies. The purpose of this paper is to study how different types of organizations employ social media to support their business strategies, and how this affects the organizations’ performance. To achieve this goal, this study collects information from several organizations in Tehran, the Capital of Iran, and 58 managers, marketing experts, social media experts and university faculty. This study uses questionnaires to collect data and employs descriptive-inferential statistical methods to analyze the data. The results show that social media play an important role, yet differing role, in supporting prospector, analyzer, reactor and defender business development strategies that are key elements in business performance improvement.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 276-281"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221000993/pdfft?md5=fcf2dfe2271ccf09d87999bf88ca46b8&pid=1-s2.0-S1029313221000993-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45679588","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 consumer online purchase and search behavior: An FCB grid perspective","authors":"Shiu-Li Huang, Yi-Hsien Lin","doi":"10.1016/j.apmrv.2021.10.003","DOIUrl":"10.1016/j.apmrv.2021.10.003","url":null,"abstract":"<div><p>Among the various types of online advertising, keyword advertising brings the business to consumers' attention effectively with little effort. Extant studies on consumer search behavior and keyword advertising have paid attention to the relationship between the types of keywords and ad effectiveness. However, we remain unclear about how consumers select keywords in different stages of the purchase and how marketers can best devise advertising strategies in accordance with consumers' online purchase and search behavior. This study focuses on this unexplored issue by conducting a contextual inquiry into consumers’ search and purchase behavior, their selected keywords, and their purchase process across different types of products. We base our inquiry on the “FCB grid” designed by Foote, Cone and Belding Advertising. The results show that consumers follow a certain sequence of stages, depending on the product type, as follows: (1) Learn-Learn-Feel-Do for high involvement and thinking products, (2) Feel-Learn-Do for high involvement and feeling products, (3) Do-Learn-Do for low involvement and thinking products, and (4) Do-Feel-Do stages for low involvement and feeling products. We identify the types of keywords searched in each of these stages. We also develop a planning model for keyword advertising to guide marketers bidding on appropriate keywords for various types of products. This study provides marketers and researchers with a better understanding of consumers' online buying decision process and the keywords that are searched in different stages of the process based on product types and prior product knowledge.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 245-256"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221000889/pdfft?md5=841f5092ed5487d2992227acc86bdb8a&pid=1-s2.0-S1029313221000889-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46289514","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":"Financial literacy environment scan in Mozambique","authors":"Atanásio Cossa , Mara Madaleno , Jorge Mota","doi":"10.1016/j.apmrv.2021.09.004","DOIUrl":"10.1016/j.apmrv.2021.09.004","url":null,"abstract":"<div><p>This research aims to scan financial literacy in Mozambique, assessing its levels and identifying the sociodemographic factors that influence it, generalizing to the developing countries. Quantitative research was performed using a survey database of 3,875 respondents collected in Mozambique. Our results document that more than 61% of the respondents did not answer correctly the questions regarding financial literacy, which indicates that the levels of financial literacy in Mozambique are low. Individuals are not qualified to make the most appropriate financial decisions and end up compromising their financial well-being. It was also found that age impacts respondents' financial knowledge, gender influences financial behavior, educational level influences financial knowledge and behavior, and the training area influences financial knowledge, attitude, and behavior. This article contributes by providing information regarding the financial literacy of Mozambique, which is still scarce and providing a scientific basis for decision-makers to improve public policies regarding financial literacy.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 229-244"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221000853/pdfft?md5=f2b737fe219e3d8e1241d46debc02f7b&pid=1-s2.0-S1029313221000853-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45201811","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":"Open innovation and drug discovery startups in Japan: The importance of communication in licensing","authors":"Kenji Tomita","doi":"10.1016/j.apmrv.2021.11.002","DOIUrl":"10.1016/j.apmrv.2021.11.002","url":null,"abstract":"<div><p>Drug discovery startups conduct research and development for open innovation by specializing in basic and discovery research. To explore the promotion strategies that these startups can apply when selling knowledge products through licensing, we conducted a survey to identify the factors that enhance open innovation performance through business negotiations in Japan. We obtained valid responses from 42 drug discovery startup executives (13.6% response rate) and tested our hypotheses through multiple regression analyses. While relevant research does not focus on enhancing communication during business negotiations, this study emphasizes its importance in open innovation. We found that communication directly affects performance in open innovation, especially customer-oriented communication. In the communication process during business negotiations, drug discovery startups must be willing to modify its knowledge products, such as candidate substances, in accordance with the customers' needs.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 282-291"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221001020/pdfft?md5=2af30cbb1be139857ef496b996582f93&pid=1-s2.0-S1029313221001020-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43624230","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":"Analysis of the mitigation effects of corporate social responsibility on the negative impact of high leverage in ASEAN-5","authors":"Adrian Ade Surya, Rofikoh Rokhim","doi":"10.1016/j.apmrv.2021.10.002","DOIUrl":"10.1016/j.apmrv.2021.10.002","url":null,"abstract":"<div><p>One of the ASEAN Economic Community's intentions is to direct firms in ASEAN to society-oriented development. We investigate the impact of corporate social responsibility that is moderated by high leverage to sales growth in the region of ASEAN-5. The research sample consisted of 87 firms that were listed in the stock exchange of ASEAN-5, including Indonesia, Malaysia, Singapore, Thailand, and the Philippines during the period of 2014–2018. This research found a significant positive impact of corporate social responsibility moderated by a high leverage to sales growth. This research contributes to previous research on high leverage costs literature through reviewing existing determinants of high leverage costs including additional variables such as country-level factors in the ASEAN-5 region.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 257-264"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221000877/pdfft?md5=6259374cbb352046168fc3a4f61f7e2b&pid=1-s2.0-S1029313221000877-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46977893","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":"Auditor choice and its impact on financial reporting quality: A case of banking industry of Pakistan","authors":"Umar Farooq Khalil","doi":"10.1016/j.apmrv.2021.12.001","DOIUrl":"10.1016/j.apmrv.2021.12.001","url":null,"abstract":"<div><p>The aim of the paper is to investigate the effect of Auditor Choice i.e. Big-Four Affiliates and NonBig-Four Affiliates on the Quality of Financial Reporting of Banking Industry in Pakistan from year 2011–2018. Two issues have been noticed in Pakistani audit market, firstly, banks pay higher audit fee to Big-4 Affiliates and secondly NonBig-4 Affiliates have lower share in local audit market. This paper has tried answer these issues. Financial Reporting Quality, proxied by discretionary accrual and is estimated through Cross-sectional Modified Jones Model (1995). Furthermore, Multivariate Regression is used to find the difference between Financial Reporting Quality. The result indicates that there is no significant difference between Financial Reporting Quality of banks audited by Big-4 Affiliates and NonBig-4 Affiliates. Therefore, it is concluded that Banking Industry in Pakistan can acquire quality audit services at lower audit fee and secondly, NonBig-4 Affiliates must be given fair opportunity in the local audit market in Pakistan.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 292-302"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221001135/pdfft?md5=b151df1fabbd61ca3d1f0b8750563aea&pid=1-s2.0-S1029313221001135-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48310524","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}
Ch. Mazhar Hussain PhD (Assistant Professor) , Syed Zulfiqar Ali Shah PhD (Professor)
{"title":"Firm level assessment of Pakistan and Malaysia Free Trade Agreement","authors":"Ch. Mazhar Hussain PhD (Assistant Professor) , Syed Zulfiqar Ali Shah PhD (Professor)","doi":"10.1016/j.apmrv.2021.10.001","DOIUrl":"10.1016/j.apmrv.2021.10.001","url":null,"abstract":"<div><p>The core idea of this paper is to assess before and after effect of Pakistan and Malaysia Free Trade Agreement (FTA) on firm level financial factors. The empirical analysis covers the balanced panel data for the period from 2003 to 2014 and uses regression analysis. This study finds that due to change in trade policy, profits decrease, increase in leverage and decline dividend payouts of the firms, which are facing import and export competition. Nonetheless, the firms, which are export oriented and other firms, which enhance their competency by importing latest technology leads toward surge in profits, lower leverage and increase in dividend payments. The contribution of this study is to assist the trade policy makers in formulating the agreements with other ASEAN member countries as well as the corporate managers to make the international trade strategy for the firm to compete in the South East Asian region. To the best of the knowledge, this topic has not been addressed in the literature before.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 4","pages":"Pages 265-275"},"PeriodicalIF":4.4,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1029313221000865/pdfft?md5=5fca5b97b0be1532a6500f6c4f156d3d&pid=1-s2.0-S1029313221000865-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45034709","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}
C. Brooke Dobni , Grant Alexander Wilson , Mark Klassen
{"title":"Business practices of highly innovative Japanese firms","authors":"C. Brooke Dobni , Grant Alexander Wilson , Mark Klassen","doi":"10.1016/j.apmrv.2021.06.005","DOIUrl":"10.1016/j.apmrv.2021.06.005","url":null,"abstract":"<div><p>Highly innovative firms are more competitive and achieve greater performance than their less innovative counterparts. Innovation orientation has been commonly used to assess an organization's innovative culture. To date, most innovation orientation research has explored its relationship with performance. However, the literature is unclear as to what innovative companies do differently to achieve superior performance. This study advances innovation orientation research by examining differing business practices of high versus low innovative Japanese firms. The various business practices include culture management, open innovation, analytics, innovation management software, crowdsourcing, design thinking, measuring innovation, stage-gate, and scientific discovery. Using data from 261 Japanese firms, this study finds that high innovators, as compared to low innovators, are more likely to engage in many of these business practices. Until this study, some of these business practices were not empirically shown to be correlated with high innovators, much less explored in the same study. This paper also offers a stepwise approach for executives seeking to enhance competitiveness via innovation. Specifically, executives should first look to creating an innovation orientation and subsequently implement such business practices.</p></div>","PeriodicalId":46001,"journal":{"name":"Asia Pacific Management Review","volume":"27 3","pages":"Pages 155-162"},"PeriodicalIF":4.4,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.apmrv.2021.06.005","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42795734","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}