Journal of Knowledge Management, Economics and Information Technology

In this research, the quantile regression is applied to investigate the affecting factors associated with the application of e-learning. The findings provide a comprehensive picture about the relationships between the application of e-learning and its determinants. It sheds light on these complicated relationships that, at the different quantiles of the conditional distribution of e-learning adopting levels, the influence of the determinants on the application of e-learning is different. Moreover, this research also offers statistical evidence on the moderating role of students’ gender on the relationships between the application of e-learning and its determinants. The findings are useful to educational managers by offering them with a better understanding of the complex links associated with the application of e-learning. As a result, they can deliver better decisions on the choice and adoption of e-learning in their institutions.

  Utilizing the Quantile Regression to Explore the Determinants on the Application of E-Learning (237.3 KiB, 2,218 hits)

This research explores the causal relationships among the attitude toward using e-learning, the perception on the usefulness of e-learning and the adoption of e-learning as well as the mediating role of the attitude toward using e-learning and the moderating role of the perceived usefulness of e- learning. We use an advanced method known as the directed acyclic graph to investigate the causal associations. Then we use Sobel’s technique and hierarchical regressions to examine the mediating and moderating relationships.

The research offers the robust evidence on the causal linkages. Furthermore, it reveals the attitude toward using e-learning mediates the association between the perceived usefulness of e-learning and the adoption of e-learning. The perception on the usefulness of e-learning statistically moderates the relationship between the attitude toward using e-learning and the adoption of e-learning.

This research will be significant to education institutions in their decision to adopt e-learning for their education program.

  Applying the Directed Acyclic Graph to Examine the Factors Related to the Adoption of E-Learning (290.8 KiB, 2,078 hits)

The relationships among the audit committee independence, nonfinancial performance and financial performance are quite complicated. They are not simply bivariate correlations. Rather, there may be mediating effects or moderating influences on these casual associations. Nonetheless, previous research has not investigated these complicated relationships. This paper seeks to examine the mediating impact of nonfinancial performance on the association between the audit committee independence and financial performance. Further, it also explores the moderating role of the audit committee independence in the influence of nonfinancial performance on financial performance. The findings imply that nonfinancial performance interferes with the effect of the audit committee independence on financial performance, in which it lessens this effect. The empirical results also suggest that the audit committee independence plays the moderating role in the relationship between nonfinancial performance and financial performance, in which the independence of the audit committee is positively related to this relationship.

  Complicated Relationships among Audit Committee Independence, Nonfinancial and Financial Performance (274.9 KiB, 4,130 hits)

While adopting knowledge management can improve firm performance, it is determined by implementing level of management accounting practices. Furthermore, it plays mediating role in the relationship between implementing management accounting practices and firm performance. This paper employs path analysis to investigate causal relationships among the variables. Then it uses procedures suggested by Sobel (1982) to examine the mediation of adopting knowledge management. Moreover, this paper utilizes techniques modified from analytic hierarchy process introduced by Saaty (1980) to rank contributing levels of adopting knowledge management and implementing management accounting practices to improved firm performance. The findings offer evidence on relationships among the variables as well as mediating role of adopting knowledge management in effect of implementing management accounting practices on firm performance. This paper also reveals that adopting knowledge management is more important to improved firm performance than implementing management accounting practices. This paper is useful to management researchers as well as business managers.

  Mediating Role of Knowledge Management in Effect of Management Accounting Practices on Firm Performance (878.7 KiB, 4,948 hits)