首页    期刊浏览 2024年11月23日 星期六
登录注册

文章基本信息

  • 标题:Impact of organizational innovation on success of cost management techniques in value creation: Evidence from manufacturing sector of Pakistan
  • 本地全文:下载
  • 作者:Qaisar Ali Malik ; Iqbal Saif M. ; Nadeem Safwan
  • 期刊名称:African Journal of Business Management
  • 印刷版ISSN:1993-8233
  • 出版年度:2011
  • 卷号:5
  • 期号:15
  • 页码:6618-6624
  • DOI:10.5897/AJBM10.1154
  • 语种:English
  • 出版社:Academic Journals
  • 摘要:Manufacturing sector of Pakistan has shown weak performance in the last decade, and could not achieve the targets that could move the country toward economic development. Many factors have been held responsible for this sluggish performance. This paper focused on the cost inefficiency of manufacturing sector in creating value through effective cost management techniques. The study intended to explore one of the behavioral factors responsible for the unsuccessful role of cost management techniques in creating value through effective cost controls in manufacturing sector of Pakistan. The study took into consideration, one of the organizational culture dimension, the organizational innovation and its impact on the role of cost management techniques in value creation. The study was designed to seek the opinion of cost management professionals working in manufacturing sector of Pakistan. The analysis revealed that the organizational innovation is significantly contributing to the adoption of cost management techniques by cost management professionals, and the successful implementation of the adopted cost management techniques for value creation. The study is a significant contribution to substantiate the scarce literature on the association between cultural variables and accounting practices.
  • 关键词:Organizational innovation; cost management; value creation
国家哲学社会科学文献中心版权所有