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Volume 6 Number 1, 2016

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Measuring Outsourcing Performance of Malaysian Economic Transformation Program

 (Mohamad Ghozali, Hassan Rohani and Abdullah Mohd Rizal Razalli, Page 1-15)

The focus of this research is to find out the strategic relationship among the environmental dynamism, outsourcing success, and the performance of the relationship.  Data was collected by postal survey from electrical and electronic manufacturing industries in Malaysia.  In general, the results of multiple regressions indicated support for strategy relationships factor and outsourcing success. Finally, hierarchical regression analysis was carried out to determine the moderating effect of environmental dynamism on outsourcing success.  The result of the study indicated full support of these moderating effects.  This paper presents a useful source of information for practitioners who seeks to improve the outsourcing performance.  

A Successful Lean Implementation in a Sport Equipment Manufacturer in the United States of America

 (Khim Ling Sim, Anthony Curatola, John West Rogers and Avijit Banerjee, page 16-42)

The Company that is studied in this research paper was acquired a few years ago. Unless the company achieves dramatic improvement in productivity and quality, the parent company will have no choice, but to relocate the plant to a lower cost region. Results show that giving workers a voice does more than boosting their ego – it seems to improve their perception of increased job security.  Findings also show that supervisory support enhanced career satisfaction and effort-reward fairness.  Although top management support is not related to career satisfaction and effort-reward fairness, it does enhance the perception of increased job security for the staff employees. Finally, organizational support may have enhanced employees’ perception of increased job security, more effort-reward fairness and lastly job satisfaction.

The Behavior of Indonesian SMEs in Accepting Financial Accounting Standards without Public Accountability

 (Heri Yanto, Bestari Dwi Handayani and Badingatus Solikhah, page 43-62)

Having important roles in a country’s economy, SMEs still encounter financial problems. Since SMEs’ financial reports are not harmonized with the Financial Accounting Standards without Public Accountability (SAK-ETAP), SMEs have difficulty in accessing loans from financial institutions. The objective of study is to understand the behavior of SMEs in accepting new accounting standards. This study also attempts to test the inclusion of government support in the TAM. By employing extended TAM, the study includes perceived usefulness (PU), perceived ease of use (PEU), subjective norm, and intention to use as endogenous variables. Government support, perceived risk, and education are exogenous variables. The intention to use SAK-ETAP mainly depends on government support and SME association. High commitment of related parties is required to disseminate SAK-ETAP to SMEs.

Knowledge Creation Aiding Family Business Succession Plan

 (Kalin Pipatanantakurn and Vichita Vathanophas Ractham, page 63-84)

Family business is the main contributor for most economy. Their survival rate and continuity are very critical toward growing economy. Currently, one of the biggest problem faces in family business is how to cope with succession process. This paper aims to use knowledge creation process to help improve family business succession process. A qualitative method using semi-structured interviews with predecessors and successors was conducted. The result highlights the importance of Socialization during first phase in succession plan process.

Willingness-to-pay on the new vehicle excise tax: How it will affect the Thai automobile market

 (Aweewan Mangmeechai and Kamphol Panyagometh, Page 85-99)  

The objective of this study was to understand the public’s perception of the climate change issue through an assessment of people’s willingness-to-pay (WTP) for vehicles with low CO₂ emissions.  The result shows that the WTP of 300 respondents is 5-10% more than the current price of a car. The WTP will only cover the increased price of a car as a result of the new tax policy. The new tax policy cannot push either the customer or the automobile market toward greener or better technology, which is relatively more expensive than traditional vehicles and more than people’s WTP.