International Journal of Industrial Management

LINKING THE ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND COMPETITIVE ADVANTAGES OF SMEs

Thien Huu Nguyen, Qian Long Kweh, Hung Tang Tri — Tue, 10 Sep 2024 00:00:00 +0000

Competitive advantages and Accounting Information System (AIS) are progressively gaining the attention of management accounting practitioners, managers, and academics due to their significant influence on performance, profit, stainable growth, and growing acceptance by SMEs. This study aims to investigate the connections between these two large fields and offer suggestions for their joint consideration. The main objectives are to: (1) Review the relevant literature of both frameworks, (2) identify the benefits of their concurrent application, and (3) develop a theoretical framework model that integrates their separate concepts. The results contribute to proposing new ways of enhancing AIS performance. Furthermore, these managing approaches are compatible with complementary and their combined execution could assist SMEs in improving their overall performance and enhancing their competitive advantages. Their combined use could also facilitate the dissemination of Accounting Information System and strategic management accounting approaches for SMEs.

EXPLORING THE IMPLEMENTATION AND OBSTACLES OF SUSTAINABILITY ACCOUNTING PRACTICES IN VIETNAMESE SMEs

Tue, 10 Sep 2024 00:00:00 +0000

Sustainability accounting has gained global prominence as more businesses are recognising the need to integrate environmental, social, and economic considerations into their decision-making processes. In the context of Vietnam where small and medium-sized enterprises (SMEs) form the backbone of the economy, understanding how these enterprises adopt and grapple with sustainability accounting practices is crucial for advancing sustainable development goals. This study examines the implementation of sustainability accounting practices in Vietnamese SMEs. The Archival method was employed involving a literature review and case studies, shedding light on the current state, drivers, barriers, and potential solutions of sustainability accounting among Vietnamese SMEs. The results contribute to keywords related to sustainability accounting practices in research, motivate SMEs to adopt and implement environmental, social, and governance (ESG) factors, and call for regulatory and policy measures by relevant stakeholders.

INVESTIGATING THE RELATIONSHIP BETWEEN HUMAN CAPITAL AND ORGANIZATIONAL PERFORMANCE: INSIGHTS FROM THE CONSTRUCTION INDUSTRY IN MALAYSIA

Hui Yee Po, Irene Wei Kiong Ting, Azim Azuan Osman, Shi Yan Tan, Jawad Asif — Tue, 10 Sep 2024 00:00:00 +0000

The construction industry in Malaysia serves as a cornerstone of economic development, contributing significantly to wealth generation and the creation of vital infrastructure. This study aims to explore the influence of human capital on organizational performance within the Malaysian construction sector. Data was gathered through survey questionnaires distributed to 121 individuals employed in construction firms. Employing a simple random sampling technique, the study utilized partial least squares structural equation modeling for data analysis. The findings of this research reveal compelling insights into the relationship between human capital and organizational performance in the Malaysian construction industry. Specifically, soft skills and educational advancement were found to have a positive and significant impact on organizational performance. However, contrary to expectations, hard skills exhibited a negative effect on organizational performance. In conclusion, the study delves into the theoretical significance, practical ramifications, and future directions.

AN ASSESSMENT OF SUSTAINABLE DEVELOPMENT IN THE PORT INDUSTRY

Nguyen Tan Huynh — Tue, 10 Sep 2024 00:00:00 +0000

This research explores the multifaceted sustainability challenges and opportunities within the port sector. It employed Multiple-Criteria Decision-Making (MCDM) to evaluate and prioritise sustainability criteria that are critical to the port industry. Recognising the sector's significant economic contribution, the research emphasises the need for a balanced approach that integrates economic growth, environmental stewardship, and social responsibility. The findings provide a valuable framework for policymakers, port authorities, and industry stakeholders to implement sustainable practices that balance economic, environmental, and social objectives. The application of MCDM in this context demonstrates its effectiveness in addressing the complex sustainability challenges faced by the port industry.