IJSM, Volume 9, Number 3, 2009

ISSN: 1555-2411

ABSTRACTS
1. THE IMPACTS OF STRATEGIC BUDGETARYPERFORMANCE OF THAI COMPANIESPARTICIPATIONON

SUSTAINABLE

Pimpa Pungboonpanich, Mahasarakham University, Thailand
Phapruke Ussahawanitchakit, Mahasarakham University, Thailand
ABSTRACTThis research examines the influence of strategic budgetary participation on sustainable performancedevelopment via operation-efficiency and corporate advantage. Business competitive environment is amoderator, in the context of Thailand Board of Investment Promoted Companies. A review of related
literature accompanied continuous filed research; this research identifies strategic budgetary participation,operation-efficiency, and corporate advantage significant to successful sustainable performance. Data
were collected by questionnaire survey addressed to the accounting directors who involve in making
budgetary decisions from 156 building material industry firms in Thailand Board of Investment Promoted
Companies. Data were analyzed using statistic regression analysis. All hypotheses are supported. The
overall results indicate that strong relationships have a positive impact on sustainable performance, andthe interaction is significant when we use business competitive environment as moderators. Contributions
and suggestions are provided for future research.
Keywords: Strategic budgetary participation; Quality participation; Information sharing; willing to perform;
Operation-efficiency; Corporate advantage; Sustainable performance; Business competitive environment

2. DETERRIATION OF 401(K) PERFORMANCE: THE NEXT CLASS ACTION BATTLEFIELD
Haiwei Chen, California State University, San Bernardino
Jim Estes, California State University, San Bernardino
Greg Richey, California State University, San Bernardino
ABSTRACTThe overwhelming trend over the last decade has been for companies to close their defined benefit plans
and convert them to a defined contribution plan. This effectively transfers the total market risk for theamount of funds available at retirement from the employer to the individual employee. Recent court
decisions have held that there may be liability in so doing. This paper explores this arena, looking at thelack of professional advice available to mitigate the risk and the effect of those court decisions in paving
the way for class action lawsuits against both the provider of the 401(k) plans as well as the employers.
Keywords: Class Action, 401(k), Performance

3. TEAM WORKING EFFECTIVENESS: A LONGITUDINAL AND EXPERIMENTAL ANALYSIS WITH
UNIVERSITY STUDENTS
Natalia Martín Cruz, University of Valladolid, Valladolid, Spain
Víctor Martín Pérez, University of Valladolid, Valladolid, Spain
Yolanda Fernández Ramos, University Miguel de Cervantes, Valladolid, Spain
ABSTRACTThe aim of our research is to evaluate longitudinally the internal characteristics of groups that facilitategroup learning and, finally, the accumulation of knowledge using the theoretical basis of team mentalIJSM, Volume 9, Number 3, 2009

ISSN: 1555-2411

models. To reach this objective, we conducted an experiment with 167 students from the school ofBusiness Administration in a Spanish University during the academic course 2004-2005. This experimentconsisted in a business game where students have to make decisions in groups (44 groups). Those
decisions are related to the main areas of the company –production, logistics, investment and funding,marketing and human resources- In order to make real the experiment, we use a software developed byThompson and Stappenbeck (1999) named Business Strategy Game 6.0.
The results show that groups acting as team mental models suggest, achieve better learning than the rest.
In particular, the transactive memory, information sharing and group learning theory explain the best ways
to perform as a group. However, we obtain results contrary to the cognitive consensus postulates. Groups
having a leader and making decisions individually get a better learning.
Keywords: Team Working, Team Learning, Mental Models, Team Knowledge, Team Performance,
Experimental Analysis

4. BUILDING INNOVATIVE CREATION EFFICIENCY OF FURNITURE BUSINESS IN THAILAND:AND EMPIRICAL RESEARCH OF ITS ANTECEDENTS AND CONSEQUENCES
Viroj Jadesadalug, Mahasarakham University,Thailand
Phapruke Ussahawanitchakit, Mahasarakham University,Thailand
ABSTRACTThe objective of this research is to investigate the influence of innovative creation efficiency on corporate
performance through the effective customer response and competent competitive advantage. Flexibility
mindset operation, business entrepreneurial involvement and organization knowledge transfer are
hypothesized to become the antecedents of innovative creation efficiency. Also, contingency approach
proposes the environmental dynamism, corporate information support and managerial collaboration asthe moderator. The model testing is using the data collected from 129 furniture business firms inThailand. The result reveals that innovative creation efficiency has a positive association with allconsequences and flexibility mindset operation, business entrepreneurial involvement and organization
knowledge transfer are significantly related to innovative creation efficiency. For moderating effects, onlyenvironmental dynamism has some significant in the relationship. Contributions and suggestions areprovided for future research.
Keywords: Innovative Creation Efficiency; Product Establishment; Managerial Technical Proficiency;
Marketing Intellectual; Effective Customer Response; Competent Competitive Advantage; Environmental
Dynamism; Corporate Performance; Flexibility Mindset Operation; Business Entrepreneurial Involvement;
Organization Knowledge Transfer; Corporate Information Support; Managerial Collaboration

5. APPLICATIONS OF TECHNOLOGY ADOPTION LIFE CYCLE IN PERSONAL COMPUTER
INDUSTRY
Alan S. Khade, California State University Stanislaus, Turlock, USA
Emad Abbas, California State University Stanislaus, Turlock, USAABSTRACT
Technology applications has been a major factor in sustaining the Personal Computer (PC) industry life
cycle as vendors introduce new products which replace, supersede, or compete with the maturing
desktop PC. Hence, adoption of certain aspects that drive the technology makes for even a better
competitive advantage in the PC industry.
This paper will consider miniaturized computer systems,

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ISSN: 1555-2411

notebooks and netbooks, as one of those technology applications that are currently driving the PCindustry.
The miniaturized sector of the PC industry has evolved from a niche market to become a major productline for many established and new PC manufacturing companies. Some of the benefits realized fromadopting this new trend in the computer industry are manifested in increased sales in a declining
American as well as worldwide PC market. Market sales statistics of the industry indicate such shift inconsumer preference as well as available support technologies provided by internet communication
medium, wireless access, and mobile software applications.
Keywords: computer industry, PC market, internet communication medium, wireless access,software applications

mobile6. SUSTAINABLE DEVELOPMENT AND ENVIRONMENT: SOME GLOBAL ISSUES
Rajender Kumar, National Institute of Technology, Kurukshetra, India
ABSTRACTThe analysis shows that the broader issues such as global warming, biodiversity and ozone layer
depletion have dominated global protocols. It has emphasized that an increase in average global
temperature would induce a number of natural changes with significant effects on population. Depletion of
the ozone layer has also been a source of anxiety as it results in ultra-violet light penetrating theatmosphere. This could have devastating affects on humans, animals and the natural environment. Thereis a need to examine the ways in which developed and developing economies perceive environmental
pollution. Thus, a pragmatic environmental policy should emphasize preventive measures instead of
relying on curative approaches. A "paradigm shift" is called for to ensure a healthy environment for thewell-being of present and future generations. We must have the wisdom and sense of responsibility sothat a cleaner and "safer Earth Planet" is handed over to the future generation and the pollution freeenvironment is shared by all nations with equal share of resources available on this planet earth.
Keywords: Development, Environment, Growth, Global

7. ANTECEDENTS AND CONSEQUENCES OF ORGANIZATIONAL LEARNING INNOVATION ON
FIRM PERFORMANCE IN THAILAND
Cattaleeya Charpavang, Mahasarakham University, Thailand
Phapruke Ussahawanitchakit, Mahasarakham University, Thailand
ABSTRACTThis study examines the relationships among organizational learning innovation, managerial capability,
dynamic strategy improvement, human resource value creation, and firm performance. These
relationships have technological turbulence and market turbulence as a moderator. Whiletransformational Leadership, corporate experience diversity and market competitive pressure areantecedents of organizational learning innovation, enhancing organizational learning innovation. The
data was collected by survey questionnaires of Thai manufacturing by utilizing the resource-based view(RBV) and dynamic capabilities explaining conceptual framework. The results reveal transformation
leadership and market competitive pressure are significantly relating to organizational learning innovation.
The consequences of organizational learning innovation: the managerial capability, dynamic strategy
improvement, and human resource value creation as a significantly. However, only managerial capability
and dynamic strategy improvement have significant relationship to performance while the humanresource value creation was not supported, as well as the moderator effect between managerial

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capabilities; dynamic strategy improvement, human resource value creation, and performance were notsupported. Contributions and suggestions are also provided for further research.
Keywords: Organizational learning innovation, Transformational Leadership, Corporate experience
diversity, Market competitive pressure, Managerial capability, Dynamic strategy improvement , Human
resource value creation, Technology turbulence, Market turbulence

8. STRATEGIC APPROACHES TO EFFICIENT VIRTUAL TEAM FORMATION
Velvet Weems-Landingham, Kent State University – Geauga, Burton, OH, USAABSTRACT
I integrate theories on time-driven decision-making and stages of group formation to propose a model forthe efficient formation of virtual teams. Efficient virtual team formation is conceptualized as the minimal
expenditure of leader time, energy, and thought associated with connecting competent members capableof interdependent performance. Traditional research on group formation (Tuckman, 1965) suggests thatmembers first join the group through either assignment or volunteerism. After which, they participate in
defining the team’s purpose, structure and leadership. This research determines that formation occurs inthree stages: designation, acquisition, and connection. Knowledge, skill, and ability (KSA) important to thecompletion of interdependent objectives are identified during designation. Here virtual team leaders andtheir members identify KSA and candidates with the appropriate mix of expertise to complete
interdependent performance objectives. The next stage, acquisition, represents the virtual team’sdevelopment and implementation of strategies needed to commandeer candidate commitment. Finally,during the connection stage, members connect to the team’s purpose, structure, and participative
leadership style. These stages when evaluated in accordance with Vroom & Jago’s (1988) time-driven
decision-making model create new knowledge regarding strategic approaches to the efficient formation ofvirtual teams. The model posits that an evaluation of leader expertise, member commit, and teamreadiness in accordance with theory on time-driven decision making will highlight the necessary leader
participative style (i.e.: deciding, individual consulting, group consulting, facilitating, or delegating) thereby
enabling efficiency at each stage of the virtual team formation process.
Keywords: Virtual Teams, Formation, Leadership, and Efficiency
ST
9. STRATEGIC INFORMATION SYSTEM FOR THE 21
CENTURY
Bijan Mashaw, California State University - East Bay, Hayward, CA , USA
ABSTRACT
stThe business world is not limited to selling and buying, or bounded by a geographical area in the 21century. The Information explosion and computer technology have fundamentally influenced societal
expectations, global perspectives, and the way in which manufacturers and corporations conduct their
day-to-day business. The analysis of business and social trends in the use of technology, challenges ofbusinesses in the 21st century, the computer influence on business and globalization all shows acontinued trend in innovation and competition. This paper discusses the essentials of business forsustainability through Information Technology.
Keywords: Strategic Information System, Globalization, Business Efficiency

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10. HUMAN RESOURCE ACCOUNTING EFFECTIVENESS AND BUSINESS SUCCESS OF THAIMANUFACTIRING FIRMS: MEDIATING INFLUENCES OF EMPLOYEE ENGAGEMENT AND
ORGANIZATIONAL COMMITMENT
Nuttavong Poonpool, Mahasarakham University, Thailand
Phapruke Ussahawanitchakit, Mahasarakham University, Thailand
ABSTRACTThis article is about the effect of human resource accounting effectiveness on business success. The
study examines the relationships among human resource accounting effectiveness, employee
engagement and organizational commitment which also taken as mediator, whereas organizational
culture and climate are taken as moderator, and business success is taken as dependent variable. The
results indicate that HRA information richness, increased HR value awareness, efficiently HR risk
management, and effective HR auditing have positive influences on employee engagement andorganizational commitment under organizational culture. At the same time, employee engagement andorganizational commitment are related to business success without organizational climate as moderator.
We have examined the relationships between human resource accounting effectiveness and businesssuccess. This research shows the impact of human resource accounting effectiveness is also directly
related on business success. Finally, contributions and suggestions are also provided for furtherresearch.
Keywords: HRA information richness; Increased HR value awareness; Efficiently HR risk management;
Effective HR auditing; employee engagement; organizational commitment

11. CREATING A CONSTRUCT OF SOCIAL TENSIONS: THE CENTRAL DUALITY IN COMPLEX
ADAPTIVE SYSTEMS
Christopher L. Wasden, The George Washington University, Washington, DC, USAABSTRACT
Organizations are complex adaptive tensions systems. The tensions within these systems represent theenergy source that drives agents to achieve the requisite variety necessary to adapt, coevolve andsurvive. As such, most organizational theories provide explanations as to why tension emerge and how
they can be harnessed in order to realize that agent's and the system's objectives. However, despite theubiquitous and prominent role of tension in organizational dialogue, tension has never emerged as anindependent construct in the literature and, as such, the concept of tension is poorly understood. The
literature has not provided answered to simple questions such as: What is tension? What kinds oftensions are there? What are their attributes? Where does tension come from? Where does it go? Thispaper provides a theoretical framework built from a synthesis of complexity, sensemaking, andstructuration theory to create a construct of tensions and to describe social tensions at three levels of
abstractions: tension practices, tension configurations, and tension mechanics.
Keywords: social tensions, organizational dialogue