IJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411
ABSTRACTS

1. STRATEGIC ORGANIZATIONAL CREATIVITY OF MEDICAL AND COSMETIC BUSINESSES IN
THAILAND: AN EMPIRICAL INVESTIGATION OF THE ANTECEDENTS AND CONSEQUENCES
Praween Pansuppawatt, Mahasarakham Business School, Mahasarakham University, Thailand
Phapruke Ussahawanitchakit, Mahasarakham Business School, Mahasarakham University, Thailand
ABSTRACTThis study investigates the role of strategic organizational creativity on business excellence, corporate
advantage and firm success through organizational survival which competitive environmental
understanding and learning orientation are moderators. Moreover, this study also investigates theantecedents of strategic organizational creativity including executive support for goal achievement,
knowledge management effectiveness, business resource readiness, and change management attitude
which the moderating effect of valuable organizational culture. Regression analysis is used to analyze therelationships among these variables by using data from 197 businesses of medical and cosmetic
businesses in Thailand. The results indicate that three of new five dimensions of strategic organizational
creativity including; continuous innovation development, outstanding research and development
practices, and distinctive technology utilization are significant with both business excellence andorganizational survival. In addition, we found that business excellence is an important factor to support
corporate advantage and firm success. Then, corporate advantage and firm success are important factors
for supporting organizational survival.
Keywords: Strategic Organizational Creativity; Continuous Innovation Development; Potential New Idea
Establishment; Outstanding Research And Development Practices; Effective Knowledge Integration;
Distinctive Technology Utilization; Organizational Survival ,Executive Support For Goal Achievement;
Knowledge Management Effectiveness; Business Resource Readiness; Change Management Attitude;
Valuable Organizational Culture; Business Excellence; Corporate Advantage; Firm Success; Competitive
Environmental Understanding; Learning Orientation; Valuable Organizational CultureIJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

2. UTILIZING THE STRATEGY CANVAS IN PERFORMANCE MEASUREMENT SYSTEMS
Hilary Becker, Carleton University, Ottawa, Canada
ABSTRACTThe balanced scorecard is the most comprehensive performance measurement system tool being utilized
today by organizations looking to achieve an alignment between organizational resources andorganizational goals. The scorecard measures both qualitative and quantitative measures of theorganization through four perspectives. This measures both the effectiveness and efficiency of theimplementation of the corporate strategy over time.
To achieve overall organizational goals, management must constantly develop and deliver new products
and services which meet the ever changing needs of customers. In 2003, Kim and Maubourgne
developed a management tool which delivered new opportunities for growth in organizations through theintroduction of Blue Ocean Strategy, which seeks to capitalize on new, un-chartered markets and develop
new products which can achieve first-mover advantage. This differs from traditional strategy which seeks
to benchmark competitions and focus on delivering greater value, within defined existing markets.
The present paper will combine these techniques and argue that the benchmarking of firms, which has
led to the need for developing blue ocean strategy, can be utilized to benefit from the blue ocean strategy
canvas, one component of blue ocean strategy and which can be used to identify strategic moves ofcompetitors and help organizations to defend their existing markets and determine when they should be
looking for new markets.
Keywords: Blue Ocean Strategy, Balanced Scorecard, Performance Measurement, Strategy Canvas

3. ACCOUNTING INFORMATION QUALITY, CRM EFFECTIVENESS, AND MARKETINGPERFORMANCE: AN EMPIRICAL EVIDENCE FROM E-COMMERCE COMPANIES IN THAILAND
Khajit Konthong, Mahasarakham University, Thailand
Amarit Sompong, Mahasarakham University, Thailand
ABSTRACTThe purpose of this study is to investigate the relationship between accounting information quality andcustomer relationship management (CRM) effectiveness. The influence of accounting information quality
on marketing performance and the influence of CRM effectiveness on marketing performance are also
examined. Data was collected using mailed questionnaires and the key informant of this study ismarketing executives of each e-commerce company registered in the Department of Business
Development in Thailand. For the hypothesis testing, ordinary least square regression is assigned asstatistical technique and 89 completed questionnaires are used in the analysis. The results indicate that
accounting information quality positively relates to CRM effectiveness and marketing performance. The
research findings also show a positive relationship between CRM effectiveness and marketing
performance. In addition, this study discovers that CRM effectiveness has a mediating effect on therelationship between accounting information quality and marketing performance.
Key words: Accounting Information, Information Quality, CRM, Marketing Performance, E-CommerceIJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

4. XIZI OTIS: CAN ONE JOINT VENTURE BE A BOON TO MANY?
Huiping Li, Anisfield School of Business, Ramapo College of New Jersey, USA
Suli Zheng, China Jiliang University, China
Xiaobo Wu, School of Management, Zhejiang University, Hangzhou, China
ABSTRACTThe case describes the role of Xizi Group (Group) in building core competence by forming a joint venturewith Otis (the “JV”), one of the largest elevator companies in the world. Initially Chinese partner was the
majority owner of the JV. Five years after the establishment of the joint venture, the Otis Elevator Co. theforeign party bought 50% of the equity from its Chinese partner, giving it an 80% ownership interest in the
joint venture. In order to fully utilize such competitive advantage, Group also negotiated with Otis, tobecome its supplier to the joint ventures. Fuxi, one of the Group’s subsidiary filled this role.
The Chinese parent, the foreign parent, and the JV claim that the relationship among them has been
cooperative. Such partnership allows the Group to have access of Otis to the most updated technology
and first class business management systems. Such learning process did not end at the joint ventures.
The best business practices were introduced to the Group and other subsidiaries, as well.
However, the JV believes that the Fuxin has not been able to lower the price enough to satisfy thecompetitive the pressure of the JV. Fuxin realized that by prioritizing the JV, Fuxin has lost some of otherviable business. Group feels that it is important for Fuxin to have a sense of urgency to satisfy the JV’s
demand, continue to serve the JV. How can this business evolve to all parties satisfaction is the center
issue of the case. It will be good to guide students to understand the benefit of the JV, and appreciate
the complexity of the customer supplier relationship and come up with some viable recommendations.

5. FIRING THE TOP IS MORE EFFECTIVE THAN FIRING THE BOTTOM:THE EFFECTS OF DOWNSIZING AND TMT TURNOVER ON FIRM PERFORMANCE
Jasmin Chia-Jung Lin, Robert Morris University, Moon Township, Pennsylvania, USA
Thomas G. Parker, University of Indianapolis, Indianapolis, Indiana, USA
ABSTRACT
Downsizing continues to play an ever-increasing role in the strategic responses of executives facing poor
financial performance. Despite a lack of empirical evidence, downsizing is usually viewed as an effective
tool for addressing the competitive position of firms that fail to meet performance expectations. Yet there
would appear to be alternatives to downsizing that provide a more effective means of addressing theneeds of the firm. The purpose of this research was to examine the effectiveness of downsizing andpotential strategic changes resulted from a changing top management team (TMT) composition in relation
to firm performance. In particular, this study tests a related series of hypotheses by examining thedownsizing and TMT turnover characteristics of top 100 U.S. corporations over a ten-year (1996-2005)
period. Utilizing regression analysis, the results of the study suggest a change in TMT composition be a
viable alternative to downsizing that should be considered when firms face financial difficulty.
Keywords: TMT, Turnover, Firm Performance, DownsizingIJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

6. COMPETITIVE STRATEGY, PRODUCT LIFE-CYCLE AND THE USE OF MAS INFORMATION:EVIDENCE FROM THAILAND
Sirilak Bangchokdee, Prince of Songkla University, Thailand.
Lokman Mia, Griffith University, Australia
Lanita Winata, Griffith University, Australia
ABSTRACTIn the increasingly competitive global market, organisations apply various strategies and manage productlife cycle (PLC) to create and sustain competitive advantage. Although the relevant literature suggeststhat use of MAS information (information generated by management accounting system) becomes more
important for business decision-making in competitive environment, there is a dearth of empiricalevidence on use of broad scope MAS information in organisations that pursue a specific or a combinationof strategies and manage PLC to create and sustain competitive advantage. This study provides
evidence of the impact of competitive strategy and product Life-cycle on the use of MAS information.
This is done by investigating the associations between managerial use of broad scope MAS informationand (a) competitive strategy, and (b) PLC. Data collected from 108 general managers in large companies
in Thailand reveal that both competitive strategy and PLC are positively related to the use of broad scope
MAS information. Implications of the results are discussed later in the paper.
Keywords: Competitive strategy; product life cycle; broad scope MAS information

7. INTERNAL AUDIT PLANNING STRATEGY OF THAI-LISTED FIRMS:
AN EMPIRICAL INVESTIGATION OF ANTECEDENTS AND CONSEQUENCES
Suphatsorn Thaweechan, Mahasarakham Business School, Mahasarakham University, Thailand
Phapruke Ussahawanitchakit, Mahasarakham Business School, Mahasarakham University, Thailand
ABSTRACTThis study is an integration of the information benefit (accounting information transparency and businessinformation advantage), organization benefit (organizational risk reduction and corporate practiceefficiency), strategic decision making and valuable competitive advantage, in attempting to understandthe relationships between internal audit planning strategy and firm growth. Also, governance climate,intra-organizational communication and competitive learning capability are expected to a moderating
variable. Moreover, this study investigates the effects of the antecedents of internal audit planning
strategy. Mail survey is used for data collection and the key informant is internal audit managers/directorsof each Thai-listed firm in The Stock Exchange of Thailand (SET). 104 completed questionnaires areused in the analysis. The results present that investigative method selection and best internal audit
implementation of internal audit planning strategy has more impact on its consequences, especially,
investigative method selection –best internal audit integrative and organizational risk reduction, bestinternal audit implementation- accounting information transparency and corporate practice efficiency.
Furthermore, it also found that volatile business environment is more important antecedent of internal
audit planning strategy. For the moderating effects, intra-organizational communication and governanceclimate have a partial significant impact on the relationships between internal audit planning strategy andconsequence, antecedents and internal audit planning strategy. The implications of this study and the
directions for further research are also provided.
Keywords: Internal Audit Planning Strategy; Accounting Information Transparency; Business Information
Advantage, Organizational Risk Reduction; Corporate Practice Efficiency; Strategic Decision Making;
Valuable Competitive Advantage; Executive Policy for Business Sustainability; Business Morality;
Accounting Transparency Mindset; Volatile Business Environments; Governance Climate; IntraOrganizational Communication; Competitive Learning Capability; Firm GrowthIJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

8. INTERNAL AND EXTERNAL ENVIRONMENTAL PRACTICES WITHIN THE PAPER INDUSTRY:ANTECEDENTS AND EFFECT ON FINANCIAL PERFORMANCE
Antony Paulraj, University of North Florida, Jacksonville, USA
Steven Williamson, University of North Florida, Jacksonville, USA
ABSTRACT:
Both internal and external environmental practices, , are considered to be key components ofenvironmental sustainability. Particularly, such practices are considered as appropriate for thoseindustries that have been traditionally perceived as detrimental to the environment. Accordingly, in thisstudy, we focus on environmental practices within the paper industry. More specifically, we study the
impact of the level of environmental commitment and corporate social responsibility on environmental
initiatives. Additionally, we evaluate the importance of internal and external environmental practices on
financial performance. Using data collected from 49 firms within the US paper industry, we hypothesize
and test a number of direct effects between the theoretical constructs of interest. Our results provide
strong support for the significant role that external environmental practices could play in achieving
superior financial performance. Lastly, we offer implications for future research and practice within thepaper industry.
Keywords: environmental commitment, corporate social responsibility, internal environmental practices,
external environmental practices, financial performance

9. INTERNAL AUDIT TEAMWORK EFFICIENCY OF THAI-LISTED COMPANIES:
IMPACTS ON INTERNAL CONTROL QUALITY AND EFFECTIVE TEAM SUCCESS
Nuttavong Poonpool, Mahasarakham University, Thailand
Amarit Sompong, Mahasarakham University, Thailand
Wichanee Iamchum, Mahasarakham University, Thailand
Tudsuda Imsuwan, Mahasarakham University, Thailand
ABSTRACTThis article is about the effect of internal audit teamwork efficiency on effective team success via internal
control quality as mediator. The study examines the relationships among internal audit teamwork
efficiency and effective team success, whereas internal control quality is taken as mediator. The results
indicate that internal audit integrity mind, alert & agility, a regular internal audit review and confrontation
for mutual problem resolving direct effect on internal control quality. However, audit committee which is
the moderating effect of the relationship between internal audit teamwork efficiency and internal control
quality. In addition to this research shows the effect of internal control quality are also directly related on
effective team success. Moreover, continuous improvement which is the moderating effect of therelationship between internal control quality and effective team success. Finally, contributions andsuggestions are also provided for further research.
Keywords: Internal audit integrity mind; Alert & agility; A regular internal audit review; Confrontation formutual problem resolving; Audit committee; Internal control quality; Continuous improvement; andEffective team success.

IJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

10. ANTECEDENTS OF ETHICAL CLIMATES IN ORGANIZATIONS
Michael T. Rehg, California State University-Chico, Chico, California, USA
David W. Carlson, United States Air Force
ABSTRACT
Wall Street scandals have been blamed for causing the recession of 2008, resulting in a call for renewedemphasis on establishing ethics in corporations, but what factors are most important? Leading businessschools have revamped their curriculums to reflect this emphasis (Middleton & Light, 2011), but to what
extent will this impact business ethical climates? In this study several factors were tested for their impact
on employee perceptions of ethical climate, to test some long-standing theories of what is important,including leader and supervisor behaviors. Regression analysis showed leadership behaviors mostinfluential to employee perceptions of the ethical climate, but friendliness among co-workers also
emerged as an important factor, and one often overlooked. Organizational leaders need to rediscover thebasis of ethical climate to help their organizations get back on the ethical track, and rejuvenate thepublic’s trust in the corporation.
Keywords: Ethical Climate; Leadership; Supervisors; Friendliness

11. E- COMMERCE SERVICE EFFICIENCY OF TOUR BUSINESS IN THAILAND
Phatpitta Sreesoompong, Mahasarakham University, Thailand
Nantana Ooncharoen, Mahasarakham University, Thailand
ABSTRACTThe purpose of this paper is to investigate the efficiency of E-commerce services that influences both
non-financial and financial performance. It also examines the effects of the moderating role of all
constructs (technology uncertainty and organizational support). In addition, the study investigates the key
antecedents of E-commerce services including employee potentiality, customer learning and information
technology capability. The model is tested using data collected from a mailed questionnaire sent to 178
tour businesses in Thailand. The results indicate partial support for the hypotheses derived from theconceptual model. Thus, contributions and suggestions are also provided for future research.
Keywords: E-Commerce, E-commerce Service Efficiency, Non-financial Performance, Financial
Performance, Employee Potentiality, Customer Learning, Information Technology Capability,
Organizational Support, Technology Uncertainty, Tour Business12. CYBERWAR HAS ALREADY BEEN IGNITED: DEVELOPING A SUCCESS MODEL FORCYBERWAR: AN EXTENSION OF MCLEAN AND DELONE INFORMATION SYSTEMS (IS)SUCCESS MODEL
Ahmed Elmorshidy, Claremont Graduate University, USA / Gulf University for Science &Technology, Kuwait
ABSTRACT
Cyberwar can be defined as an action taken by a county against another country’s computer
network to cause major damage or destruction to critical and vital aspects of life including (but notlimited to) power and utilities, defense facilities, banks, air traffic-control-systems, and financial
resources. This paper discusses how this kind of war –cyberwar- has already started and how thisthreat from the Internet is so serious and immediate. The paper also discusses cyber criticalIJSM, Volume 11, Number 2, 2011

ISSN: 1555-2411

counterintelligence facts and methods of attack. It further provides some real -life scenarios ofactual cyberwars that are taking place. The paper also developed a success model for cyberwar
based on the 2003 McLean & DeLone IS success model decomposing its three critica l successfactors (information quality, system quality, and service quality) into more constructs that fits the
Cyberewar Success Model and greatly affects it.

13. ENTRY STRATEGY OF JAPANESE MULTINATIONALS INTO INDIA:
A CASE STUDY OF SELECTED FIRMS
Srabani Roy Choudhury, Jawaharlal Nehru University, New Delhi, India
ABSTRACTJapanese Multinationals have known to flock together into a country and set up operations. This
clustering was often directed by its MITI (now known as METI). However in the case of investing in India,
no such trend can be seen. Rather, the driving force for the early entrants has been their foresight onopportunities in India and for the later entrants it was the success of their competitors. Strategically, all ofthem located themselves in green-field areas to build on the advantages in terms of assistance offered by
the government and sourcing of raw talent that could be moulded. They believed that by locating theircompanies in green-field areas, they could promote the philosophy of Japanese management into theiroperations which continues to be vital for Japanese multinationals.

14. ASSESSMENT OF THE ROMANIAN IT COMPANIES’ COMPETITIVE POTENTIAL FOR
OFFSHORE OUTSOURCING PROJECTS
Alexandru Capatina, Dunarea de Jos University of Galati, Romania
Sofia Totolici, Dunarea de Jos University of Galati, Romania
Constanta Popescu, Valahia University of Targoviste, Romania
Aurel Totolici, Valahia University of Targoviste, Romania
ABSTRACTThe main goal of the IT companies involved in offshore outsourcing projects as suppliers is to provide
high-quality software and on-time services to their clients. Our paper’s aim is to answer the following
question: “How can be correlated the collective skills, abilities and expertise of an IT company in view to
excel in offshore outsourcing and how can it manage the cultural issues related to this approach?”. In thisway, after a brief presentation of the advantages of the offshore outsourcing both for clients andsuppliers, we undertook a survey based a questionnaire which allows the clustering of the answers on a
Likert scale, focused on 10 representative items for an IT company being in the position of supplier. We
also tested two hypothesis – firstly, the dependence degree between the prior objectives which are set
within outsourcing partnerships by the Romanian IT companies included in the research sample and their
turnover, and secondly, the dependence degree between and the Cultural Intelligence (CQ) abilities of
the Romanian IT companies and their experience from previous outsourcing projects. The paper
concludes with several recommendations for the managers of Romanian IT companies in order toimprove their competitive potential in valuable offshore outsourcing partnerships.
Keywords: Offshore Outsourcing, Competitiveness, Supplier, Software Development, CulturalIntelligence