The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held manufacturing companies listed in Indonesia Stock Exchange,...

Asia and the Pacific have become the growth engine of the world economy with the contribution of two-third of the global growth. The book discusses current issues in economics, business, and accounting in which economic agents, as individuals, entrepreneurs and professionals, as well as...

This study aims to test cost stickiness behavior under different managerial ability levels. Managerial ability plays an important role in resource-related decision making. Previous cost stickiness research assumes that managers exhibit similar abilities to manage resources. However, managers...

Firms' strategies reflect their competitive advantages, such as the prospector focuses on innovation and defenders focus on cost efficiency. The differences in strategies' competitive advantages imply different resource management to different magnitude of cost stickiness. This study examined...

Asia and the Pacific have become the growth engine of the world economy with the contribution of two-third of the global growth. The book discusses current issues in economics, business, and accounting in which economic agents, as individuals, entrepreneurs and professionals, as well as...

Firms' strategies reflect their competitive advantages, such as the prospector focuses on innovation and defenders focus on cost efficiency. The differences in strategies' competitive advantages imply different resource management to different magnitude of cost stickiness. This study examined...

We utilize the IBM Watson Personality Insights service to analyze CEOs' verbal communication during conference calls to infer CEOs' Big Five personality traits, which we employ to estimate their risk tolerance levels. We then explore whether the misalignment of CEO risk tolerance and governance...

This study aims to examine the effect of global market orientation strategy on the performance of Indonesian Higher Education Institutions. Furthermore, it investigates whether this relationship is mediated by intellectual capital readiness and open innovation. This is a quantitative study...

This study proposes a comprehensive model which empirically investigates the antecedent, mediating and outcome variables of budgetary participation. We propose that the information asymmetry between superiors and subordinates creates the need for budgetary participation. Accordingly, this study...