The primary goal of this study is to examine the relationship between managerial information security awareness and managerial actions toward information security for the purpose of putting stress on the significant roles of managerial information security awareness in an organization’s total information security performance. Under the assumption that managerial actions toward information secur...

This research aims to analyze the early impact of COVID-19 pandemic on tendency earnings management in Indonesia, with a history managerial ability as moderating variable. The population this are manufacturing companies listed Indonesia Stock Exchange 2018-2020. Using purposive sampling technique, many 126 can meet sample criteria. data analysis technique used is Moderated Regression Analysis (...

The ability to estimate the personnel time and costs required for the completion of programming and systems projects is an important managerial tool for the information systems department. This article presents a survey of the estimation techniques found in the literature by describing each technique and discussing its strengths and weaknesses. Some empirical evidence on how the various program...

Abstract This study utilizes mediation analysis and bootstrapping to analyze the mediating effect of capital structure on association between managerial ability firm performance. The dataset consists 6384 firm-year observations from Taiwanese electronics industry during 2005–2018. Our results indicate that (1) low (high) levels debt are likely observed in firms with CEOs high (low) ability, (2)...

Managers are influenced in their decisions by the information provided by managerial accountants. Two typical examples from textbooks are the irrelevance of sunk costs and, more recently, the affect of knowing the outcome of a decision or revised budget forecast. Individual differences in the cognitive ability of decision makers to use information can lead to systematic differences in judgments...

Examination of alliance formation and management in the context of ‘fit’ or alignment with individual partner’s organisational strategy, administrative systems, and managerial characteristics still remains unexplored. This conceptual paper argues that the success of alliances depends on the ability of the partners to strategically match/align resources, capabilities, compatibilities and the man...

This paper examines the key managerial factors affecting service-oriented architecture (SOA) implementation in organisations, and whether the implementation of SOA provides benefits to organisations. Based on a cross-sectional survey with 108 organisations, we found that top management support was a significant enabler for SOA implementation. We also found that organisations implementing SOA ga...

This paper examines the key managerial factors affecting service-oriented architecture (SOA) implementation in organisations, and whether the implementation of SOA provides benefits to organisations. Based on a cross-sectional survey with 108 organisations, we found that top management support was a significant enabler for SOA implementation. We also found that organisations implementing SOA ga...