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Jacobs, Fred
Publications (10 of 14) Show all publications
Maiga, A. S., Nilsson, A. & Jacobs, F. (2014). Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance (ed.). Paper presented at . The British Accounting Review, 46(1), 77-90
Open this publication in new window or tab >>Assessing the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance
2014 (English)In: The British Accounting Review, ISSN 0890-8389, E-ISSN 1095-8347, Vol. 46, no 1, p. 77-90Article in journal (Refereed) Published
Abstract [en]

The interface between management control and information technology is an under-developed research area with a knowledge gap concerning its implications for financial performance. This study contributes to bridging this gap by investigating the interaction effect of cost control systems and information technology integration on manufacturing plant financial performance. We surveyed a sample of 518 managers of U.S. manufacturing plants, approximately evenly distributed between those using activity-based costing and volume-based costing. Using hierarchical regression analyses, results indicate that while information technology integration and cost control systems do not provide significant independent effects on plant financial performance, they do interact to positively impact manufacturing plant financial performance. Thus, our findings suggest that manufacturing plants will reap the greatest financial performance benefits from investments in activity-based cost control systems when combined with information technology integration.

Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-14647 (URN)10.1016/j.bar.2013.10.001 (DOI)000350832100005 ()2-s2.0-84896546774 (Scopus ID)e100ed2c-2ace-4af0-9362-d2f9c3aab9cc (Local ID)e100ed2c-2ace-4af0-9362-d2f9c3aab9cc (Archive number)e100ed2c-2ace-4af0-9362-d2f9c3aab9cc (OAI)
Note
Validerad; 2014; 20131008 (andersn)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2018-07-10Bibliographically approved
Maiga, A. S. & Jacobs, F. (2009). JIT performance effects: a research note (ed.). Paper presented at . Advances in Accounting, 25(2), 183-189
Open this publication in new window or tab >>JIT performance effects: a research note
2009 (English)In: Advances in Accounting, ISSN 0882-6110, Vol. 25, no 2, p. 183-189Article in journal (Refereed) Published
Abstract [en]

This paper uses a sample of 131 just-in-time (JIT) firms and their matched non-JIT firms to examine whether adoption of JIT improves firm performance. Tobin's Q and return on assets (ROA) are used to measure firm performance. Overall, the results indicate that statistically significant differences in Tobin's Q and ROA were observed in a pre- and post-test of JIT adopters and between matched non-JIT adopters.

Identifiers
urn:nbn:se:ltu:diva-13709 (URN)10.1016/j.adiac.2009.06.003 (DOI)cfe07e70-4ad1-11de-92f4-000ea68e967b (Local ID)cfe07e70-4ad1-11de-92f4-000ea68e967b (Archive number)cfe07e70-4ad1-11de-92f4-000ea68e967b (OAI)
Note
Upprättat; 2009; 20090527 (evan)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Jacobs, F. & Maiga, A. S. (2009). Leadership, quality, and outcomes: the case of community hospital (ed.). Paper presented at . Accounting and the Public Interest, 9(1)
Open this publication in new window or tab >>Leadership, quality, and outcomes: the case of community hospital
2009 (English)In: Accounting and the Public Interest, ISSN 1530-9320, E-ISSN 1530-9320, Vol. 9, no 1Article in journal (Refereed) Published
Abstract [en]

For profit (FP) health care institutions are becoming more common, even dominant in many communities, and consumers and payers are demanding high-quality services at reasonable and affordable costs. Hence, health care managers must find ways to provide services to meet these requirements. One of the motivations for conversions of health care institutions from not-for-profit (NFP) was the expectation that the profit motive would likely enhance the efficiency of the entire industry, because economic considerations suggest that market competition improves economic growth. This improvement comes from efficiency gains, lower prices, and enhanced quality. This study uses structural equation modeling (SEM) to investigate the relationships among leadership, clinical quality, process quality, patient satisfaction, cost improvement, and hospital performance, using a 2006 survey sample of 313 for-profit community hospitals. Results indicate significant positive impact of leadership on both clinical quality and process quality which, in turn, positively affect patient satisfaction. Results also show that both clinical quality and process quality significantly affect cost improvement, and that both patient satisfaction and cost improvement have a significant impact on hospital performance, measured by profitability. Further analyses support the dual emphasis suggested by Rust et al. (2002), indicating that both cost improvement and patient satisfaction mediate the relationship between process and clinical quality and profitability.

Identifiers
urn:nbn:se:ltu:diva-3415 (URN)13d9b310-4ad4-11de-92f4-000ea68e967b (Local ID)13d9b310-4ad4-11de-92f4-000ea68e967b (Archive number)13d9b310-4ad4-11de-92f4-000ea68e967b (OAI)
Note
Upprättat; 2009; 20090527 (evan)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Jacobs, F. & Marudas, N. P. (2009). The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations (ed.). Paper presented at . Financial Accountability and Management, 25(1), 33-53
Open this publication in new window or tab >>The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations
2009 (English)In: Financial Accountability and Management, ISSN 0267-4424, E-ISSN 1468-0408, Vol. 25, no 1, p. 33-53Article in journal (Refereed) Published
Abstract [en]

We examine the effects that two accounting measures of nonprofit organization (NPO) inefficiency, administrative inefficiency and donation price, have on donations to US NPOs using a better-specified model and industry-specific samples. Although numerous studies examine the effect that donation price has on donations (e.g., Marudas and Jacobs, 2006; Marudas, 2004; Khanna and Sandler, 2000; and Tinkelman, 1999), only three studies examine the effect of administrative inefficiency on donations (Tinkelman and Mankaney, 2007; Frumkin and Kim, 2001; and Greenlee and Brown, 1999). However, none of these studies tests donation price and administrative inefficiency in one model and only two test industry-specific samples of NPOs. We find that misspecifying the model by including only one of these two inefficiency measures creates substantial bias and the effect of administrative inefficiency on donations varies substantially across industries. Administrative inefficiency has a significantly negative effect on donations to NPOs in the full sample and the philanthropy sample, but no significant effect on donations to NPOs in the arts, education, health, or human services samples. Furthermore, donation price has a significantly negative effect on donations to NPOs in the full sample and the education, health and human services samples, but not in the arts or philanthropy samples. Results are also reported for the other variables in the model - government support, program service revenue, fundraising and organizational age, wealth and size.

Keywords
Business / Economics - Business studies, Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-5773 (URN)10.1111/j.1468-0408.2008.00464.x (DOI)3f45f9b0-e7aa-11dd-b7bd-000ea68e967b (Local ID)3f45f9b0-e7aa-11dd-b7bd-000ea68e967b (Archive number)3f45f9b0-e7aa-11dd-b7bd-000ea68e967b (OAI)
Note
Validerad; 2009; 20090121 (ysko)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Marudas, N. P. & Jacobs, F. (2009). The effects of nonprofit organization-specific factors on governmental support to nonprofit organizations (ed.). In: (Ed.), (Ed.), Proceedings of ASBBS: . Paper presented at Annual conference of the American Society of Business and Behavioral Sciences : 19/02/2009 - 22/02/2009.
Open this publication in new window or tab >>The effects of nonprofit organization-specific factors on governmental support to nonprofit organizations
2009 (English)In: Proceedings of ASBBS, 2009Conference paper, Published paper (Refereed)
Abstract [en]

Numerous studies examine the effects of nonprofit organization-specific factors on donations to nonprofit organizations (NPOs) at the individual NPO level. Although donations are a significant source of funding for NPOs, governmental support is also a significant source of funding, comprising 11% of total revenues of the NPOs in the large sample of U.S. NPOs tested in this paper. Despite the importance of this source of NPO funding, we are unaware of any published models of organization-level governmental support to NPOs. Thus, we develop what we believe to be the first model of governmental support to NPOs at the organizational level as a function of NPO organization-specific factors. We test this five-factor model, using OLS, on data for a large sample from the National Center for Charitable Statistics database of U.S. NPOs and find that all factors in the model are statistically significant. NPO efficiency, age, and wealth have a significant negative effect on governmental revenues of the NPOs, and fundraising expenses and non-governmental revenue have a significant positive effect.

Identifiers
urn:nbn:se:ltu:diva-31395 (URN)58fd36e0-4ad6-11de-92f4-000ea68e967b (Local ID)58fd36e0-4ad6-11de-92f4-000ea68e967b (Archive number)58fd36e0-4ad6-11de-92f4-000ea68e967b (OAI)
Conference
Annual conference of the American Society of Business and Behavioral Sciences : 19/02/2009 - 22/02/2009
Note
Upprättat; 2009; 20090527 (evan)Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2017-11-25Bibliographically approved
Maiga, A. S. & Jacobs, F. (2008). Extent of ABC use and its consequence (ed.). Paper presented at . Contemporary Accounting Research, 25(2), 533-566
Open this publication in new window or tab >>Extent of ABC use and its consequence
2008 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed) Published
Abstract [en]

This study uses structural equation modeling to investigate the association between extent of ABC use and quality, cost, and cycle-time improvements; the relations among quality, cost, and cycle-time improvements; and the association of quality, cost, and cycle-time improvements with profitability at the manufacturing plant level. Overall, the results of the structural analyses support the theoretical model, indicating that (a) extent of ABC use has a significant positive association on cost improvement, quality improvement, and cycle-time improvement; (b) quality improvement is significantly associated with both cost improvement and profitability; (c) cost improvement is significantly associated with profitability; (d) quality improvement is significantly associated with cycle-time improvement; and (e) cycle-time improvement is significantly associated with both cost improvement and profitability. However, the direct association between extern of ABC use and profitability is not significant. Rather, the association is through cost improvement, quality improvement, and cycle-lime improvement acting as intervening variables.

National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-9774 (URN)8753fe40-5728-11dd-8454-000ea68e967b (Local ID)8753fe40-5728-11dd-8454-000ea68e967b (Archive number)8753fe40-5728-11dd-8454-000ea68e967b (OAI)
Note
Validerad; 2008; 20080721 (keni)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Maiga, A. S. & Jacobs, F. (2008). Extent of ABC use and its consequences (ed.). In: (Ed.), Håkan Ylinenpää (Ed.), Proceedings: 2nd Conference on Nordic Innovation Research, December 3-4 2007; Luleå University of Technology. Paper presented at Conference on Nordic Innovation Research : 03/12/2007 - 04/12/2007 (pp. 38-69). : Luleå tekniska universitet
Open this publication in new window or tab >>Extent of ABC use and its consequences
2008 (English)In: Proceedings: 2nd Conference on Nordic Innovation Research, December 3-4 2007; Luleå University of Technology / [ed] Håkan Ylinenpää, Luleå tekniska universitet, 2008, p. 38-69Conference paper, Published paper (Refereed)
Place, publisher, year, edition, pages
Luleå tekniska universitet, 2008
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-27538 (URN)45849131711 (Scopus ID)10874f00-a19e-11dc-ac39-000ea68e967b (Local ID)10874f00-a19e-11dc-ac39-000ea68e967b (Archive number)10874f00-a19e-11dc-ac39-000ea68e967b (OAI)
Conference
Conference on Nordic Innovation Research : 03/12/2007 - 04/12/2007
Note
Godkänd; 2008; 20071203 (keni)Available from: 2016-09-30 Created: 2016-09-30 Last updated: 2017-11-25Bibliographically approved
Maiga, A. S. & Jacobs, F. (2008). Extent of ABC use and its consequences (ed.). Paper presented at . Contemporary Accounting Research, 25(2), 533-566
Open this publication in new window or tab >>Extent of ABC use and its consequences
2008 (English)In: Contemporary Accounting Research, ISSN 0823-9150, E-ISSN 1911-3846, Vol. 25, no 2, p. 533-566Article in journal (Refereed) Published
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-11220 (URN)10.1506/car.25.2.9 (DOI)2-s2.0-45849131711 (Scopus ID)a243c1c5-8f4c-46cb-a067-70a28cb8cd93 (Local ID)a243c1c5-8f4c-46cb-a067-70a28cb8cd93 (Archive number)a243c1c5-8f4c-46cb-a067-70a28cb8cd93 (OAI)
Note
Godkänd; 2008; 20110407 (andbra)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2018-07-10Bibliographically approved
Jacobs, F. & Marudas, N. (2008). Impact of organization size measures on relationship between organizational inefficiency and donations (ed.). Paper presented at . Journal of Management and Marketing Research, 1, 93-100
Open this publication in new window or tab >>Impact of organization size measures on relationship between organizational inefficiency and donations
2008 (English)In: Journal of Management and Marketing Research, ISSN 1941-3408, Vol. 1, p. 93-100Article in journal (Refereed) Published
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-5410 (URN)38210170-c522-11dd-80bd-000ea68e967b (Local ID)38210170-c522-11dd-80bd-000ea68e967b (Archive number)38210170-c522-11dd-80bd-000ea68e967b (OAI)
Note
Godkänd; 2008; 20081208 (evan)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved
Marudas, N. P. & Jacobs, F. (2008). The effect of organizational inefficiency on donations to U.S. nonprofit organizations and the sensitivity of results to different specifications of organizational size (ed.). In: (Ed.), (Ed.), Proceeding of American Society of Business and Behavioral Society: . Paper presented at American Society of Business and Behavioral Society. Annual Conference : 17/12/2008 (pp. 318-326). : ASBBS, 15
Open this publication in new window or tab >>The effect of organizational inefficiency on donations to U.S. nonprofit organizations and the sensitivity of results to different specifications of organizational size
2008 (English)In: Proceeding of American Society of Business and Behavioral Society, ASBBS , 2008, Vol. 15, p. 318-326Conference paper, Published paper (Refereed)
Abstract [en]

Eleven studies examine the effect of the reciprocal of a certain well-publicized measure of nonprofit organizational (NPO) efficiency, "price of giving", on donations to U.S. NPOs in models of donations as a function of NPO characteristics. Some of these studies include a size control in their model, with some studies specifying size as total assets and others specifying size as total revenues. Another study, which tests an alternative measure of efficiency, specifies size as program expense. No study examines the sensitivity of results, from a given model, to these three different specifications of size. Furthermore, the latest data used in any of the prior studies is from 2001. We update the literature by testing the Marudas and Jacobs (2006) model using 2004-5 data on the Nonprofit Times 100 and specifying organizational size as total assets, as total revenues and as program expense. We compare the results from using these different specifications of organizational size. Surprisingly, results are extremely sensitive to specification of organizational size. The "price of giving" is significantly negative and large, -4.26, when total assets is used, but not significant when total revenues or program spending is used. Thus, choice of specification of organizational size is crucial. The model with the highest adjusted coefficient of determination is the one that includes total revenues, suggesting that results from this "best" model indicate that organizational efficiency has no significant effect on donations to the largest U.S. NPOs, a finding that is inconsistent with most prior studies.

Place, publisher, year, edition, pages
ASBBS, 2008
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
urn:nbn:se:ltu:diva-37450 (URN)b7c88ba0-ee9a-11dc-a549-000ea68e967b (Local ID)b7c88ba0-ee9a-11dc-a549-000ea68e967b (Archive number)b7c88ba0-ee9a-11dc-a549-000ea68e967b (OAI)
Conference
American Society of Business and Behavioral Society. Annual Conference : 17/12/2008
Note
Godkänd; 2008; 20080310 (keni)Available from: 2016-10-03 Created: 2016-10-03 Last updated: 2017-11-25Bibliographically approved
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