Adoption of EVA by Taiwanese financial service organisations


Marshall, Alasdair James, Chipulu, M., Ojiako, Udechukwu and Fang Ju, Chang (2012) Adoption of EVA by Taiwanese financial service organisations. International Journal of the Business Environment , 5, (2), 193-209. (doi:10.1504/IJBE.2012.046216).

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Description/Abstract

The purpose of the present study is to explore the personal and contextual factors that affect the level of willingness to adopt EVA within financial service organisations (non-life insurance) in Taiwan. Data were collected from a stratified sample of managers and top executives of the 15 domestic (i.e., locally-controlled) financial service organisations in Taiwan. We employ Ordinal Logistic Regression Models to analyse the data. Results of the data analysis identified five conditions that determine the adoption of EVA among Taiwanese financial service organisations. We also found that the typical Taiwanese financial service organisations manager's willingness to adopt EVA is contingent upon the ability of EVA to balance conflicting objectives.

Item Type: Article
ISSNs: 1740-0597 (electronic)
1740-0589 (print)
Related URLs:
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Faculty of Business and Law > Southampton Management School > Management Science
ePrint ID: 342952
Date Deposited: 18 Sep 2012 14:08
Last Modified: 27 Mar 2014 20:25
URI: http://eprints.soton.ac.uk/id/eprint/342952

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