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Adoption of EVA by Taiwanese financial service organisations

Adoption of EVA by Taiwanese financial service organisations
Adoption of EVA by Taiwanese financial service organisations
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.
1740-0589
193-209
Marshall, Alasdair James
93aa95a2-c707-4807-8eaa-1de3b994b616
Chipulu, M.
12545803-0d1f-4a37-b2d2-f0d21165205e
Ojiako, Udechukwu
ba4aa342-5408-48d7-b71d-8197388bbb80
Fang Ju, Chang
b6de5955-8b91-4a9a-a577-f2641a6db5f3
Marshall, Alasdair James
93aa95a2-c707-4807-8eaa-1de3b994b616
Chipulu, M.
12545803-0d1f-4a37-b2d2-f0d21165205e
Ojiako, Udechukwu
ba4aa342-5408-48d7-b71d-8197388bbb80
Fang Ju, Chang
b6de5955-8b91-4a9a-a577-f2641a6db5f3

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).

Record type: Article

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.

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More information

Published date: 2012
Organisations: Centre of Excellence for International Banking, Finance & Accounting

Identifiers

Local EPrints ID: 342952
URI: http://eprints.soton.ac.uk/id/eprint/342952
ISSN: 1740-0589
PURE UUID: 57ec1bcc-ef37-41cc-bab4-df125037d903
ORCID for Alasdair James Marshall: ORCID iD orcid.org/0000-0002-9789-8042
ORCID for M. Chipulu: ORCID iD orcid.org/0000-0002-0139-6188

Catalogue record

Date deposited: 18 Sep 2012 14:08
Last modified: 15 Mar 2024 03:33

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Contributors

Author: M. Chipulu ORCID iD
Author: Udechukwu Ojiako
Author: Chang Fang Ju

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