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Jacobs, Fred A.
Publications (4 of 4) Show all publications
Maiga, A. S., Nilsson, A. & Jacobs, F. A. (2014). Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing. Journal of Management Control, 25(1), 5-32
Open this publication in new window or tab >>Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing
2014 (English)In: Journal of Management Control, ISSN 2191-4761, E-ISSN 2191-477X, Vol. 25, no 1, p. 5-32Article in journal (Refereed) Published
Abstract [en]

This paper addresses the long-standing question of how budgetary participation (BP) affects budgetary outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into consideration as moderators that might affect the relationship between BP and budgetary outcomes in manufacturing firms. Based on moderated and polynomial regression analyses, the study’s findings indicate that the main effects of BP, ITEC and ABC on budgetary outcomes are not significant, and that while ABC significantly moderates the relationship between budgetary participation and budgetary slack, ITEC does not moderate this relationship. Results also indicate that both ITEC and ABC significantly moderate the relationship between budgetary participation and managerial performance. These findings suggest that the effect of budgetary participation on budgetary outcomes can be contingent on ITEC and ABC although their impact varies with the nature of budgetary outcomes.

Keywords
Activity-based costing, Budgetary participation, Information technology, Managerial performance, Moderation effects, Slack
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-24062 (URN)10.1007/s00187-014-0191-9 (DOI)2-s2.0-84907557917 (Scopus ID)
Note

Export Date: 7 January 2015

Available from: 2015-01-08 Created: 2015-01-07 Last updated: 2017-12-05Bibliographically approved
Maiga, A. S., Nilsson, A. & Jacobs, F. A. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. The British Accounting Review, 46(1), 77-90
Open this publication in new window or tab >>Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
2014 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 46, no 1, p. 77-90Article in journal (Refereed) Published
Abstract [en]

The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.

Keywords
Activity-based costing, Cost control systems, IT integration, Manufacturing plant financial performance, Volume-based costing
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-22056 (URN)10.1016/j.bar.2013.10.001 (DOI)2-s2.0-84896546774 (Scopus ID)
Note

Language of Original Document: English

Available from: 2014-05-30 Created: 2014-05-30 Last updated: 2017-12-05Bibliographically approved
Maiga, A. S. & Jacobs, F. A. (2011). SELECTION BIAS AND ENDOGENEITY ISSUES ON THE RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY AND FIRM PERFORMANCE. In: Epstein, M; Lee, J (Ed.), Advances in Management Accounting (pp. 109-131). Bingley, England: Emerald Group Publishing Limited
Open this publication in new window or tab >>SELECTION BIAS AND ENDOGENEITY ISSUES ON THE RELATIONSHIP BETWEEN INFORMATION TECHNOLOGY AND FIRM PERFORMANCE
2011 (English)In: Advances in Management Accounting / [ed] Epstein, M; Lee, J, Bingley, England: Emerald Group Publishing Limited, 2011, p. 109-131Chapter in book (Refereed)
Abstract [en]

This study extends prior research on the relation between information technology (IT) and firm performance by using both univariate and multivariate econometric models to assess the hypothesized relationships. Additionally, sample selection bias and endogeneity are examined to determine their effect, if any, on the results. The univariate results indicate that, on average, IT leaders outperform non-IT leaders. After controlling for sample selection bias and endogeneity, using Wooldridge (2002) 2SLS-IV, the coefficient of the endogenous variable is higher than suggested by ordinary least squares estimation and the Hausman F-Test is significant, indicating that the relationship between IT and firm performance is endogenous. Thus, it is important to control for sample selection bias and endogeneity to properly estimate the relationship between IT and firm performance.

Place, publisher, year, edition, pages
Bingley, England: Emerald Group Publishing Limited, 2011
Series
Advances in Management Accounting, ISSN 1474-7871 ; 19
Keywords
Information technology; selection bias; endogeneity; performance
National Category
Business Administration
Identifiers
urn:nbn:se:miun:diva-16294 (URN)10.1108/S1474-7871(2011)0000019011 (DOI)000290946500006 ()978-0-85724-817-6 (ISBN)
Available from: 2012-05-24 Created: 2012-05-24 Last updated: 2012-05-24Bibliographically approved
Maiga, A. S. & Jacobs, F. A. (2009). Leadership, nonfinancial, and financial outcomes: The case of community hospitals. Accounting and the Public Interest, 9(1), 166-190
Open this publication in new window or tab >>Leadership, nonfinancial, and financial outcomes: The case of community hospitals
2009 (English)In: Accounting and the Public Interest, Vol. 9, no 1, p. 166-190Article in journal (Refereed) Published
Abstract [en]

For profit (FP) health care institutions are becoming more common, even dominant in many communities, and consumers and payers are demanding high-quality services at reasonable and affordable costs. Hence, health care managers must find ways to provide services to meet these requirements. One of the motivations for conversions of health care institutions from not-for-profit (NFP) was the expectation that the profit motive would likely enhance the efficiency of the entire industry, because economic considerations suggest that market competition improves economic growth. This improvement comes from efficiency gains, lower prices, and enhanced quality. This study uses structural equation modeling (SEM) to investigate the relationships among leadership, clinical quality, process quality, patient satisfaction, cost improvement, and hospital performance, using a 2006 survey sample of 313 for-profit community hospitals. Results indicate significant positive impact of leadership on both clinical quality and process quality which, in turn, positively affect patient satisfaction. Results also show that both clinical quality and process quality significantly affect cost improvement, and that both patient satisfaction and cost improvement have a significant impact on hospital performance, measured by profitability. Further analyses support the dual emphasis suggested by Rust et al. (2002), indicating that both cost improvement and patient satisfaction mediate the relationship between process and clinical quality and profitability.

Keywords
Customer satisfaction, Health care, Leadership, Profitability, Quality
National Category
Public Health, Global Health, Social Medicine and Epidemiology
Identifiers
urn:nbn:se:miun:diva-28912 (URN)2-s2.0-80052564418 (Scopus ID)
Note

Article

Available from: 2016-09-26 Created: 2016-09-26 Last updated: 2016-10-10Bibliographically approved
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