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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), pp. 193-209. (doi:10.1504/IJBE.2012.046216).

Record type: Article


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


Local EPrints ID: 342952
ISSN: 1740-0589
PURE UUID: 57ec1bcc-ef37-41cc-bab4-df125037d903
ORCID for M. Chipulu: ORCID iD

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Date deposited: 18 Sep 2012 14:08
Last modified: 18 Jul 2017 05:26

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

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