Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships

Performance management (PM) is a common practice used by organizations to assess and manage employees’ work. Much of PM research is closely related to management practices. Corporations in the public and nonprofit sector continuously develop PM programs to ensure the sustainability of their organizations.
The study aims to analyze the impact of strategic human resources planning on the organizational performance of Jordanian public shareholding companies for senior management and functional unit managers (human resources, marketing, finance, and accounting). The researchers surveyed all the public shareholding companies registered with the Jordan Securities Commission (JSC) in 2019, wherein they found that only 60 companies applied strategic planning and human resources planning (HRP) together. Two hundred and twenty questionnaires were distributed in 52 companies surveyed, and 203 were adopted for statistical analysis. Several statistical methods were used, most notably the multiple regression analysis. The researchers found out a statistically significant impact of the strategic human resources planning (integration of HRP and strategic planning; strategic participation) on organizational performance. The results showed that adopting the strategic HRP dimensions leads to an increase in an organization’s overall productivity, employee satisfaction and reputation, as well as reduced operating costs. HR managers must understand the effectiveness of strategically designed HR practices across functions.

The present study puts forward a model that examines variables of human resources management practices, organizational culture, knowledge management and organizational performance. By this model, it intends to explore the effects of human resources management practices and organizational culture on organizational performance. Particularly, it intends to find out their relationship with knowledge management as a mediator. The research applies SmartPLS for data analysis, with 163 respondents by means of saturation sampling technique. The results display several facts. First, both HRD practices and organizational culture have significant effects on knowledge management. Second, while knowledge management and organizational culture have a significant effect on organizational performance, HRD practices do not significantly affect organizational performance. It makes knowledge management only serve a partial mediation between human resources management practices and organizational performance, and serve a full mediation between organizational culture and organizational performance.

The fundamental issue of performance of SMEs has been intensively analyzed by academia mainly through performance models. Performance models are largely focused on predicting failure and have intrinsic limitations. The present literature synthesis proposes an alternative perspective from seemingly unconnected empirical studies, which share the performance of SMEs as a common criterion: contingency models. Such perspective emphasizes the positive facet of SMEs results and complements the current academic standard of prediction models. This study performed integration and conceptual classification of 99 articles cataloged as contingency models and published by reputed journals from 1999 to 2019. The evidence from the integrated empirical literature revealed an ample and diverse set of supported variables that explain a positive economic outcome in small ventures. The analysis and classification of the articles derived 7 sections, 24 categories and 131 supported variables, which are intended to help improve the scholarly and professional analysis of SME performance due to the inherent viability of the integrated articles, proving a benign economic output. This view contradicts the current paradigm of performance models, which is insufficient to predict or explain how to improve SMEs results. The integrated elements developed by this study can work as a framework for the academic research of SMEs performance, and practical guidance for SMEs’ managers. This synthesis sets an agenda for further academic research in the field of SME performance, specifically in the areas of methodology, operationalization of performance, and empirical research.