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Articles 301 - 302 of 302
Full-Text Articles in Accounting
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
A Framework For Analysis Of Ambidexterity And Performance In Small-To-Medium-Sized Firms, Edgardo N. Bolinao
DLSU Business & Economics Review
Ambidextrous organizations provide a practical model for forward-looking executives seeking to pioneer disruptive innovations while pursuing incremental gains. The relationships described in this study are based on the organizational-context literature, in particular Ghoshal and Bartlett’s (1994) framework for organizational effectiveness, suggesting that contextual ambidexterity emerges when owner-managers in a business unit develop a supportive organization context. This perspective suggests that superior business-unit performance is not achieved primarily though charismatic leadership nor through some formal organizational structure, nor strong company culture; but rather through building a rational set of systems and processes that collectively define a context that allows the transcending …
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
Application Of Accrual And Cash Accounting: Implications For Small And Medium Enterprises In Metro Manila, Cynthia P. Cudia
DLSU Business & Economics Review
This study aims to determine which between the two methods of accounting, accrual or cash method, is more applicable to SMEs in Metro Manila. Accordingly, this study aims to determine the factors that influence SMEs in Metro Manila to apply the chosen accounting method. Some implications of using accrual and cash accounting are specified. This includes implications on qualitative characteristics of financial information, on income statements and balance sheet, on SMEs’ liquidity and profitability positions, and implications of using cash/modified-cash basis converted to accrual basis at year-end. The results of the study provide insights on the applicability of the Exposure …