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JITBM VOLUME 48

 

Title

RELATIONSHIP AMONG CORPORATE GOVERNANCE, KNOWLEDGE MANAGEMENT, INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE AND ORGANIZATIONAL PERFORMANCES: SEMICONDUCTOR COMPANIES LISTED IN TAIWAN AS AN EXAMPLE

Author

Ching-Lin Huang

Source International Journal of Information Technology and Business Management  pp 001 - 024  Vol. 048. No. 1 -- 2016
Abstract

This paper aims to explore the relationship among corporate governance, knowledge management, intellectual capital, competitive advantage and organizational performances. The questionnaire on the constructs of corporate governance, knowledge management, intellectual capital and competitive advantage is issued to the supervisors and entry-level employees of semiconductor companies listed in Taiwan. Simple random sampling is conducted on the population (the supervisors and entry-level employees of semiconductor companies). To understand the organizational performance of semiconductor companies listed in Taiwan, this paper sources the 2000~2014 data on these companies from Taiwan Economic Journal. This paper uses the partial-least-squares structural equation model (PLS-SEM) to examine the goodness-of-fit of the inner model and the outer model. Bayesian estimations are made to analyse the path effect of the structural model by referring to the path coefficients of the implicit (non-observable) variables in the inner model. Sobel tests are then conducted to examine whether the direct effects, mediating effects and total effects are significant. The results indicate correlations among corporate governance, knowledge management, intellectual capital, competitive advantage and organizational performances. In fact, intellectual capital and competitive advantage boast partial but dual mediating effects. These findings can serve as a reference to the management of other semiconductor companies listed in Taiwan so as to enhance their organizational performances.

Keywords  
 

 

Title

RELATIONSHIP BETWEEN CORPORATE GOVERNANCE, STOCK DIVIDENDS TO EMPLOYEES, INTELLECTUAL CAPITAL AND ORGANIZATIONAL PERFORMANCES: A CASE OF SEMICONDUCTOR COMPANIES LISTED IN TAIWAN

Author

Yu-Je Lee

Source International Journal of Information Technology and Business Management  pp 025 - 045  Vol. 048. No. 1 -- 2016
Abstract

This study aims to explore the relationship among corporate governance, stock dividends to employees, intellectual capital and organizational performances. The questionnaire on the constructs of corporate governance, stock dividends to employees and intellectual capital is issued to the supervisors and entry-level employees of semiconductor companies listed in Taiwan. Simple random sampling is conducted on the population (the supervisors and entry-level employees of semiconductor companies). To understand the organizational performances of semiconductor companies listed in Taiwan, this paper sources the 2001~2015 data on these companies from Taiwan Economic Journal (TEJ). Meanwhile, this paper applies the partial-least-squares structural equation model (PLS-SEM) to examine the goodness-of-fit of the inner model and the outer model. Bayesian estimations are used to analyse the path effect of the structural model by referring to the path coefficients of the implicit (non-observable) variables in the inner model. Sobel tests are then conducted to validate whether the direct effects, mediating effects and total effects are significant. The results indicate correlations among corporate governance, stock dividends to employees, intellectual capital and organizational performances. In fact, intellectual capital has partial mediating effects. These findings can serve as a reference to the management of semiconductor companies listed in Taiwan so as to enhance their organizational performances.

Keywords corporate governance, stock dividends to employees, intellectual capital, organizational performances
 

 

Title

Information and Communication Technology (ICT) and Accounting Practice in Nigeria: An Empirical Investigation.

Author

Loveday A. Nwanyanwu1

Source International Journal of Information Technology and Business Management  pp 046 - 062  Vol. 048. No. 1 -- 2016
Abstract

This paper empirically investigated the influence of Information and Communication Technology (ICT) on accounting practical (AP). Data were drawn from accountants in accounting firms and the private and public sectors using questionnaire. Analyses were performed by means of descriptive statistics, Pearson’s product moment coefficient of correlation and multiple regression with the statistical packages for social sciences (SPSS). Findings indicate a statistically significantly strong positive relationship between ICT and AP. Results of descriptive statistics indicate that power constrains this relationship by 66.73%. Similarly, financial accounting has a greater percentage (48.1%) of ICT usage than auditing and taxation. ICT is a prime factor for improved AP. Investment in power is a prerequisite for organizations to take full benefit of ICT, particularly, in AP.

Keywords

Information and Communication Technology (ICT), Accounting practice (AP), Nigeria.