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    Orbit Business Loans
    Hey Folks,

    I wanted to tell you about my company, Orbit Business Loans.

    We provide fast business loans for small to medium sized businesses.

    USA Only at this time.

    Please Click Here For More Information!


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    When will you be offering loans for those who live outside the USA and Canada? This will be a good implementation because there are many businesses that needs loans to start up.


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    The change in F ratio assesses any statistical difference between the equation of Model 1 and the equations of Model 2. As shown in Table 3, the bundle of SMA facets as an independent variable has the highest change in F ratio (ΔF = 11.779) when it is added into the equation of Model 1. Turning to the results concerning the specific hypotheses, SMA practices have a positive impact on organizational performance (β = 0.521, P < 0.005), hence supporting H1. Moreover, among the individual SMA facets, “SMA-information facet” has the highest change (ΔF = 9.644) with a positive effect on organizational performance (β = 0.485, P < 0.005), and “SMA-resource facet” comes next ( 0.453, P < 0.005), followed by “SMA-organizational climate facet” (ΔF = 8.077, β = 0.406, P < 0.005) and “SMA-organizational structure facet” (
    Table 4 and table 5 present regression results for the financial performance and non-financial performance respectively, and in a similar format used in Table 3. As shown from Table 4 and Table 5, all results are similar to those presented in Table 3. The coefficients of all SMA-facets variables are positive and significant when the facets are entered individually or together into the regression equations. In addition, the value of the coefficients becomes larger when these facets are entered together as a bundle, and the order of the impact of the facets according to the change of F ratio does not change. For example, “SMA-information facet” still has the highest change value (ΔF financial performance = 6.253; ΔF non-financial performance = 7.203). In general, the findings in Tables 4 and 5 generally suggest that SMA facets are positively associated with the company financial performance and non-financial performance, hence supporting H11 and H12.
    6. DISCUSSION AND CONCLUSION
    This study provides empirical evidence for the association between SMA and organizational performance; both financial and non-financial. While prior research has conceptualized SMA from two basic facets (using of SMA techniques and accountants’ involvement in the strategic decision making process), the current study expands this narrow conceptualization by including more relevant facets of SMA mentioned in related literature. Moreover, the current study examines the effect of four facets of SMA (organizational structure, resource, information, and climate) on organizational performance. Previous research proposed that these four facets of SMA may have an influential impact on organizational performance, but empirical evidence is still scant. Therefore, the study can be seen to break new ground by examining the association between SMA aligned facets and organizational performance. The study also provides support for the configurational proposition in which internal consistency and combination between the organization’s system elements are associated with higher performance (Doty et al., 1993; Ketchen et al., 1993). Specifically, the results indicate that the four facets of SMA are significantly and positively related to organizational performance, and combining these facets together has a higher impact on performance than them individually. Additionally, these facets together can enhance the financial performance and non-financial performance, and can add value to the organization. Accordingly, all these SMA facets should be presented and internally consistent and combined so that effective financial performance and non-financial performance can be achieved. In general, effective and good matching among organizational sub-systems and the strategic role of management accounting can improve organizational performance. This is consistent with the contingency theory assumption that an appropriate match between organizational elements and contingencies will improve organizational effectiveness and performance (Morton and Hu, 200. Besides, this is also consistent with the suggestion that higher performance relies heavily on an appropriate match among the parts of and organizational system (Hoque, 2004, Baines and Langfield-Smith, 2003).
    In relating the four SMA facets individually to organizational performance, the results reveal that each facet has a positive impact on organizational performance. Typically, these results support the proposition of the contingency theory in which each SMA facet is an antecedent of high organizational performance whether financial or non-financial. Furthermore, the results reveal that the impact of SMA facets on financial performance is higher than non-financial performance, and both types of performance are positively correlated. These results may reflect that the primary goal of the company is to achieve and improve financial performance (Chenhall, 2005) in the first place. However, SMA practices should be oriented towards improving financial performance and non-financial performance at the same level of interest to formulate a big picture of the business as expected.
    In the present study, “SMA-information facet” is operationalized by the adoption of SMA techniques and their information orientation (e.g. external and market orientation, competitors, customers, and product-related information). The results indicate that this facet has a larger positive impact on financial performance and non-financial performance. This positive impact on financial performance is in line with prior research (e.g. Chenhall and Langfield-Smith, 1998; Mia and Clarke, 1999; Ah Lay and Jusoh, 2011; Aksoylu and Aykan, 2013), but the present study provides the first empirical evidence for the positive linkage between SMA techniques and information and non-financial performance. This finding may be explicable by the argument that SMA provides predictive and future oriented information for meaningful strategic decision making. Consequently, managers will be able to make decisions that are more anticipative in facing rapid changes and uncertainties in a business environment, and thus organizational performance will be improved (Alleyne and Weekes-Marshall, 2011).
    In sum, practicing management accounting from a strategic perspective requires focusing on non-financial performance measures rather than on just financial performance measures, and integrating them to give a comprehensive picture of the organizational performance. The results also indicate that competition intensity has a positive correlation with all SMA facets. This leads us to conclude that the rapid and progressive changes in the competitive business environment create an urgent need for organizations to adopt SMA practices to cope with these changes.
    On a more general level, the present study develops valid and reliable SMA facets that can be used to measure the level of organizations’ engagement in SMA practices. These facets cover four main aggregation areas in organizations: structure, recourses, information, and climate. Thus, the current study helps to provide a comprehensive view of the SMA practices, and their roles in enhancing organizational performance. So, SMA should not be viewed only within the boundaries of its information techniques and tools as deployed by the majority of prior research; rather, it should be conceptualized within a broader context in the organization. Since the present study draws its conclusions from different companies in terms of age, size, sector, and competition intensity, it might be very likely that the impact of SMA practices on organizational performance is not applicable only to these specific companies or industries.
    As the present study provides new evidence for understanding the effect of SMA practices on organizational performance, drawing on data from Saudi companies, it is important for organizations to adopt the strategic approach to management accounting to achieve maximum benefits. To adopt this approach, organizations need to build appropriate foundations for SMA practices. This needs an effective alignment and consistency with organizational structure, recourses, information, and climate. At the structural level, management accounting managers should be viewed as strategic partners who participate in the strategic decision-making process at senior management level. With regard to the management accounting unit, a high degree of integration and synergy with other units in the company should be the main concern.

    Table 3: Regression models for company performance


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    #4
    Join Date
    Dec 2016
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    33 Browning St, Yokine WA 6060, Australia
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    Thank you for sharing your company with us. Could you tell us a bit more about it?


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    The Dog Line - Experts in Electric Dog Collars: How to Stop Dog from Escaping My Property using Invisible Electric Dog Fence? Do Remote Dog Training Collar Can Train My Dog Obedience? How Dog Bark Collars Work?
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    Yeah, dealing with payday loans are really creepy, the only one i know https://www.400loan.com/ that will not screw you soon after, so be careful.


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    what kind of lonas you giving or when you give for other countries members


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    So what kind of fast business loans you are providing.


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    Loans for Small Software companies...?


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