{"title":"乌干达旅游企业管理层的能力、职能背景、控制系统、规划系统的背景因素和现金流管理行为","authors":"S. K. Nkundabanyanga, P. Nayebare, F. Kabuye","doi":"10.1108/jaee-09-2022-0262","DOIUrl":null,"url":null,"abstract":"PurposeThe purpose of this paper is to examine the relationship between Managerial Competence Functional Background of Top Management Teams (FBTMT), Management Control Systems (MCS), Contextual Factors of Planning System (CFPSY) and Cashflow Management Behaviour (CFMB) in the tourism sector in Uganda.Design/methodology/approachThis is a correlational and cross-sectional study utilising a sample of 211 tourism firms (tour operator firms and hotels) and using a questionnaire to enlist responses. Data are analysed using SPSS software.FindingsResults show significant relationships between managerial competence, functional background of top management teams, management control systems, contextual factors of planning system and cashflow management behaviour. Among the independent variables, management control systems is the best predictor of cash flow management behaviour in tourism firms. It is also a significant mediator in the link between management competence and cash flow management behaviour and that between the functional background of top management teams and cashflow management behaviour.Research limitations/implicationsAppropriate cashflow management behaviour of actors in operating, investing and financing activities of tourism firms can be improved through highly developed management competence, strong management control systems, utilisation of varied functional background of top management teams and enabling contextual factors of the planning system. The study operationally defined cash flow management behaviour as any management behaviour that is relevant to cash flow management in a firm's operating, investing and financing activities probably for the first time and this speaks to those financial statement analysts and other stakeholders wishing to infer cash flow management behaviours from the statement of cash flows.Originality/valueAs far as we are aware, no research has been done on the relationship between the cash flow management behaviour of tour operator companies and hotels in Uganda's tourism sector and the internal contingencies of managerial competence, functional background of top management teams, management control systems, and contextual factors of the planning system.","PeriodicalId":3,"journal":{"name":"ACS Applied Electronic Materials","volume":"41 2","pages":""},"PeriodicalIF":4.3000,"publicationDate":"2024-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Managements' competence, functional background, control systems, contextual factors of the planning system and cash flow management behaviour in Uganda's tourism firms\",\"authors\":\"S. K. Nkundabanyanga, P. Nayebare, F. Kabuye\",\"doi\":\"10.1108/jaee-09-2022-0262\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"PurposeThe purpose of this paper is to examine the relationship between Managerial Competence Functional Background of Top Management Teams (FBTMT), Management Control Systems (MCS), Contextual Factors of Planning System (CFPSY) and Cashflow Management Behaviour (CFMB) in the tourism sector in Uganda.Design/methodology/approachThis is a correlational and cross-sectional study utilising a sample of 211 tourism firms (tour operator firms and hotels) and using a questionnaire to enlist responses. Data are analysed using SPSS software.FindingsResults show significant relationships between managerial competence, functional background of top management teams, management control systems, contextual factors of planning system and cashflow management behaviour. Among the independent variables, management control systems is the best predictor of cash flow management behaviour in tourism firms. It is also a significant mediator in the link between management competence and cash flow management behaviour and that between the functional background of top management teams and cashflow management behaviour.Research limitations/implicationsAppropriate cashflow management behaviour of actors in operating, investing and financing activities of tourism firms can be improved through highly developed management competence, strong management control systems, utilisation of varied functional background of top management teams and enabling contextual factors of the planning system. The study operationally defined cash flow management behaviour as any management behaviour that is relevant to cash flow management in a firm's operating, investing and financing activities probably for the first time and this speaks to those financial statement analysts and other stakeholders wishing to infer cash flow management behaviours from the statement of cash flows.Originality/valueAs far as we are aware, no research has been done on the relationship between the cash flow management behaviour of tour operator companies and hotels in Uganda's tourism sector and the internal contingencies of managerial competence, functional background of top management teams, management control systems, and contextual factors of the planning system.\",\"PeriodicalId\":3,\"journal\":{\"name\":\"ACS Applied Electronic Materials\",\"volume\":\"41 2\",\"pages\":\"\"},\"PeriodicalIF\":4.3000,\"publicationDate\":\"2024-06-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ACS Applied Electronic Materials\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jaee-09-2022-0262\",\"RegionNum\":3,\"RegionCategory\":\"材料科学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"ENGINEERING, ELECTRICAL & ELECTRONIC\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ACS Applied Electronic Materials","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jaee-09-2022-0262","RegionNum":3,"RegionCategory":"材料科学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"ENGINEERING, ELECTRICAL & ELECTRONIC","Score":null,"Total":0}
Managements' competence, functional background, control systems, contextual factors of the planning system and cash flow management behaviour in Uganda's tourism firms
PurposeThe purpose of this paper is to examine the relationship between Managerial Competence Functional Background of Top Management Teams (FBTMT), Management Control Systems (MCS), Contextual Factors of Planning System (CFPSY) and Cashflow Management Behaviour (CFMB) in the tourism sector in Uganda.Design/methodology/approachThis is a correlational and cross-sectional study utilising a sample of 211 tourism firms (tour operator firms and hotels) and using a questionnaire to enlist responses. Data are analysed using SPSS software.FindingsResults show significant relationships between managerial competence, functional background of top management teams, management control systems, contextual factors of planning system and cashflow management behaviour. Among the independent variables, management control systems is the best predictor of cash flow management behaviour in tourism firms. It is also a significant mediator in the link between management competence and cash flow management behaviour and that between the functional background of top management teams and cashflow management behaviour.Research limitations/implicationsAppropriate cashflow management behaviour of actors in operating, investing and financing activities of tourism firms can be improved through highly developed management competence, strong management control systems, utilisation of varied functional background of top management teams and enabling contextual factors of the planning system. The study operationally defined cash flow management behaviour as any management behaviour that is relevant to cash flow management in a firm's operating, investing and financing activities probably for the first time and this speaks to those financial statement analysts and other stakeholders wishing to infer cash flow management behaviours from the statement of cash flows.Originality/valueAs far as we are aware, no research has been done on the relationship between the cash flow management behaviour of tour operator companies and hotels in Uganda's tourism sector and the internal contingencies of managerial competence, functional background of top management teams, management control systems, and contextual factors of the planning system.
期刊介绍:
ACS Applied Electronic Materials is an interdisciplinary journal publishing original research covering all aspects of electronic materials. The journal is devoted to reports of new and original experimental and theoretical research of an applied nature that integrate knowledge in the areas of materials science, engineering, optics, physics, and chemistry into important applications of electronic materials. Sample research topics that span the journal's scope are inorganic, organic, ionic and polymeric materials with properties that include conducting, semiconducting, superconducting, insulating, dielectric, magnetic, optoelectronic, piezoelectric, ferroelectric and thermoelectric.
Indexed/Abstracted:
Web of Science SCIE
Scopus
CAS
INSPEC
Portico