Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss03pp36-41
Fateme Samadi, Somayeh Sanechi Motlagh
Objective: The present article examined the relationship between certain corporate governance variables include the percentage of outside directors and audit quality and abnormal stock returns. The main objective was to evaluate the effect of some forms of corporate governance on abnormal stock returns to see whether these variables make any devaluation and negative returns in the market or not. Methodology: The methodology was based on the application of panel data and testing the hypotheses through the analysis of multiple regression. Results: The results obtained from 71 companies listed on Tehran Securities Exchange from 2007 to 2013 represented a significant negative relationship between board outside directors and abnormal returns. It was also revealed that there is a significant relationship between audit quality and abnormal return. Conclusion: Finally, training managers and stakeholders can help the implementation of proper corporate governance. Shareholders should be aware of the benefit of the existence of independent outside directors on the board, the audit committee, institutional investors etc. which are among the standards of corporate governance.
{"title":"Investigate the relationship between corporate governance mechanisms and abnormal stock returns of listed companies in Tehran stock exchange Top of Form","authors":"Fateme Samadi, Somayeh Sanechi Motlagh","doi":"10.24200/jmas.vol7iss03pp36-41","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss03pp36-41","url":null,"abstract":"Objective: The present article examined the relationship between certain corporate governance variables include the percentage of outside directors and audit quality and abnormal stock returns. The main objective was to evaluate the effect of some forms of corporate governance on abnormal stock returns to see whether these variables make any devaluation and negative returns in the market or not. Methodology: The methodology was based on the application of panel data and testing the hypotheses through the analysis of multiple regression. Results: The results obtained from 71 companies listed on Tehran Securities Exchange from 2007 to 2013 represented a significant negative relationship between board outside directors and abnormal returns. It was also revealed that there is a significant relationship between audit quality and abnormal return. Conclusion: Finally, training managers and stakeholders can help the implementation of proper corporate governance. Shareholders should be aware of the benefit of the existence of independent outside directors on the board, the audit committee, institutional investors etc. which are among the standards of corporate governance.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124191076","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss03pp60-69
Behcet Oznacar, Yucehan Yucesoy
Today's organizations need the knowledge and resources to manage their organization and human resources in order to achieve success and power of competition. If these organizations can use their enterprise resources and succeed in implementing them, they can achieve competitive advantage and growth. Therefore, due to the role and importance that the implementation of enterprise resource planning has in the goals and excellence of organizations, this study was conducted to investigate the factors affecting the successful implementation of ERP systems and their importance and ranking in relation to the office of Supreme Leader. To achieve this goal, 110 questionnaires were distributed among experts and finally 76 questionnaires were returned. Then ranking was performed based on data from these remaining 76 questionnaires. This study was applied objectively and a questionnaire was used for data collection. This study was performed by AHP method. The results indicate that project management has the highest priority and communication has the lowest priority among the factors affecting the implementation of enterprise resource planning.
{"title":"Ranking the Factors Affecting the Implementation of Enterprise Resource Planning (ERP) in the Office of Supreme Leader by Using Hierarchical Process (AHP)","authors":"Behcet Oznacar, Yucehan Yucesoy","doi":"10.24200/jmas.vol7iss03pp60-69","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss03pp60-69","url":null,"abstract":"Today's organizations need the knowledge and resources to manage their organization and human resources in order to achieve success and power of competition. If these organizations can use their enterprise resources and succeed in implementing them, they can achieve competitive advantage and growth. Therefore, due to the role and importance that the implementation of enterprise resource planning has in the goals and excellence of organizations, this study was conducted to investigate the factors affecting the successful implementation of ERP systems and their importance and ranking in relation to the office of Supreme Leader. To achieve this goal, 110 questionnaires were distributed among experts and finally 76 questionnaires were returned. Then ranking was performed based on data from these remaining 76 questionnaires. This study was applied objectively and a questionnaire was used for data collection. This study was performed by AHP method. The results indicate that project management has the highest priority and communication has the lowest priority among the factors affecting the implementation of enterprise resource planning.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128629448","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss04pp1-8
Z. Rahmani, Sadeghali Movahedmanesh, S. Mansouri
Objective: The aim of this study was to evaluate the effect of economic sanctions on the country's agricultural and industrial exports. (The years 2006-2012). The present study based on objective is applied and based on the type of research is descriptive-documents. Methodology: The research population is including 420 statistical sample of 60 types of industrial and agricultural products that for collect the data was used the data of customs documents presented on the site Chamber of Commerce-Industry, Mines and Agriculture of Tehran and to analyze the data was used of Excel software and SPSS 21software. Results: Results showed that process of mean changes of exports gross income, over time, has been significant and the average of exports gross income (agricultural and industrial) during the years of sanctions from 2006 to 2012 have a difference together. Conclusion: The average of exports gross income of all products at the beginning of sanctions with the strongest growth in over a year, but then dropped as much and during the years later was associated with low growth, but relatively stable. However, that the average of export gross income of agricultural products has been associated with a relatively mild growth during the years of the sanctions, and finally the average of exports gross income of industrial products dropped in 2007, but had upward until 2009, and then along with the downward trend.
{"title":"Investigation the impact of economic sanctions on exports of agricultural and industrial products in Iran (2006- 2012)","authors":"Z. Rahmani, Sadeghali Movahedmanesh, S. Mansouri","doi":"10.24200/jmas.vol6iss04pp1-8","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp1-8","url":null,"abstract":"Objective: The aim of this study was to evaluate the effect of economic sanctions on the country's agricultural and industrial exports. (The years 2006-2012). The present study based on objective is applied and based on the type of research is descriptive-documents. Methodology: The research population is including 420 statistical sample of 60 types of industrial and agricultural products that for collect the data was used the data of customs documents presented on the site Chamber of Commerce-Industry, Mines and Agriculture of Tehran and to analyze the data was used of Excel software and SPSS 21software. Results: Results showed that process of mean changes of exports gross income, over time, has been significant and the average of exports gross income (agricultural and industrial) during the years of sanctions from 2006 to 2012 have a difference together. Conclusion: The average of exports gross income of all products at the beginning of sanctions with the strongest growth in over a year, but then dropped as much and during the years later was associated with low growth, but relatively stable. However, that the average of export gross income of agricultural products has been associated with a relatively mild growth during the years of the sanctions, and finally the average of exports gross income of industrial products dropped in 2007, but had upward until 2009, and then along with the downward trend.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114285137","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss04pp39-43
A. Mehrara, A. Mazidi, Fazel Zareian Baghgah
Objective: This study is aimed at investigating the frameworks and executive rules for the country’s E-government, the obstacles on establishment of a digital government for providing comfort and for the citizens, the initial preparation for the communication infrastructures, including internet band width, local software, electronic equipment, structural changes in organization, crisis management and acceptance of changes by governmental managers and staff, creating the culture and codes of electronic citizenship providing necessary training and education about this phenomenon. Methodology: What is important is that an implementation of Electronic Government reduces the distance between people and government and people themselves will be part of the government. Results: Upon establishing such a government, a strong mutual link will be created between people and governors. Also, the government could move forward to its ultimate goal of downsizing and privatization and the cost of using online services will be significantly reduced. Conclusion: The crucial concerns in this respect are: creating necessary infrastructures, developing of a more administrative and executive culture among governmental managers, providing necessary educations and training for people, and reducing the cost of web-based services.
{"title":"The Necessities of an Electronic Government in the Third Millennium with an Emphasis on Iran","authors":"A. Mehrara, A. Mazidi, Fazel Zareian Baghgah","doi":"10.24200/jmas.vol6iss04pp39-43","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp39-43","url":null,"abstract":"Objective: This study is aimed at investigating the frameworks and executive rules for the country’s E-government, the obstacles on establishment of a digital government for providing comfort and for the citizens, the initial preparation for the communication infrastructures, including internet band width, local software, electronic equipment, structural changes in organization, crisis management and acceptance of changes by governmental managers and staff, creating the culture and codes of electronic citizenship providing necessary training and education about this phenomenon. Methodology: What is important is that an implementation of Electronic Government reduces the distance between people and government and people themselves will be part of the government. Results: Upon establishing such a government, a strong mutual link will be created between people and governors. Also, the government could move forward to its ultimate goal of downsizing and privatization and the cost of using online services will be significantly reduced. Conclusion: The crucial concerns in this respect are: creating necessary infrastructures, developing of a more administrative and executive culture among governmental managers, providing necessary educations and training for people, and reducing the cost of web-based services.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125946488","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss02pp28-31
E. Vaezi, Reza Ehtesham Rasi
Objective: The purpose of the study was to investigate factors promoting innovation and application of internet of things (IOT) in Petrochemical Commercial Company (PCC) which was as an organization in which massive various data is daily exchanged and processed. Methodology: Information professionals, information system technologists and queuing functions that normally consume big data and technological resources were involved in the process of data collection using structured questionnaire and content analysis. Results: The results of this study showed that the software development, potential opportunities and capabilities, specific features of IOT, auxiliary technologies, effective technologies and management strategies have tremendous impact on internet of things. Conclusion: Moreover, fitting test showed that the research model has properly fitted the collected data; however, this study suffered from some limitations which were basically beyond the control of the research.
{"title":"Promoting innovation and application of Internet of Things in an organization; Case Study from Petrochemical Commercial Company (PCC)","authors":"E. Vaezi, Reza Ehtesham Rasi","doi":"10.24200/jmas.vol7iss02pp28-31","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss02pp28-31","url":null,"abstract":"Objective: The purpose of the study was to investigate factors promoting innovation and application of internet of things (IOT) in Petrochemical Commercial Company (PCC) which was as an organization in which massive various data is daily exchanged and processed. Methodology: Information professionals, information system technologists and queuing functions that normally consume big data and technological resources were involved in the process of data collection using structured questionnaire and content analysis. Results: The results of this study showed that the software development, potential opportunities and capabilities, specific features of IOT, auxiliary technologies, effective technologies and management strategies have tremendous impact on internet of things. Conclusion: Moreover, fitting test showed that the research model has properly fitted the collected data; however, this study suffered from some limitations which were basically beyond the control of the research.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122010101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss04pp44-58
Golnaz Heydarian
Objective: The purpose of this research was to design an Organizational Entrepreneurship Structural Equation Modeling with emphasis on knowledge management and empowerment of employees. The statistical population consisted of the personnel of IranKhodro Company, totaling 1000 people. Methodology: Using the Cochran equation, the sample size was 278 people. Data were collected by Thomson Enterprise Standard Entrepreneurship Questionnaire (2002), Knowledge Management, Proust et al. (2000), and Empowerment of Speakers (1995), whose face and content validity was confirmed by 10 experts and its reliability was in a preliminary test. With 30 subjects, all of the variables evaluated were above 0.7, which has acceptable limit. Results: Descriptive and inferential statistical methods of structural equation analysis using Smart PLS software and regression test in SPSS software were used to analyze the data. Findings showed that knowledge management and its components affect organizational entrepreneurship. On the other hand, employee empowerment and its components also have a mutual positive and significant effect on organizational entrepreneurship. Conclusion: Therefore, according to the results of this study, it can be said that designing a knowledge-based structure at all levels of the country's organizations will be effective in improving the entrepreneurial status of these organizations, and in this regard, managers will play an important role as producers and national knowledge funds. Therefore, it is necessary that the top managers of IranKhodro Company be more concerned with the training and empowerment of their employees and one of the first activities to be considered by the managers of this organization and emphasized in different sections. Educational needs based on the acquisition of knowledge as one of the components of knowledge management and the establishment of continuing education programs for empowerment in different parts of IranKhodro Company, in order to empower the employee, will develop organizational entrepreneurship in this organization.
目的:本研究的目的是设计一个以知识管理和员工授权为重点的组织创业结构方程模型。统计人口为伊朗霍德罗公司人员，共计1000人。方法:采用科克伦方程，样本量为278人。数据收集采用Thomson Enterprise Standard Entrepreneurship Questionnaire(2002)、Knowledge Management, Proust et al.(2000)和Empowerment of Speakers(1995)，问卷的面效度和内容效度经10位专家确认，信度处于初步检验。30名受试者的评价变量均在0.7以上，有可接受限度。结果:采用Smart PLS软件结构方程分析的描述性统计和推断性统计方法，采用SPSS软件的回归检验对数据进行分析。研究发现，知识管理及其构成要素对组织企业家精神有影响。另一方面，员工授权及其组成部分对组织企业家精神也具有相互正向显著的影响。结论:因此，根据本研究的结果，可以说，在国家各级组织中设计知识型结构将有效地提高这些组织的创业状态，在这方面，管理者将扮演重要的生产者和国家知识基金的角色。因此，IranKhodro公司的高层管理人员有必要更多地关注员工的培训和授权，这是该组织管理人员首先考虑并在不同部门强调的活动之一。以知识获取为基础的教育需求作为知识管理的组成部分之一，并在IranKhodro公司的不同部门建立继续教育计划，以授权员工，将在该组织中发展组织企业家精神。
{"title":"Designing Organizational Entrepreneurship Structural Equation Modeling with Emphasis on Knowledge Management and Empowerment of Employees","authors":"Golnaz Heydarian","doi":"10.24200/jmas.vol6iss04pp44-58","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp44-58","url":null,"abstract":"Objective: The purpose of this research was to design an Organizational Entrepreneurship Structural Equation Modeling with emphasis on knowledge management and empowerment of employees. The statistical population consisted of the personnel of IranKhodro Company, totaling 1000 people. Methodology: Using the Cochran equation, the sample size was 278 people. Data were collected by Thomson Enterprise Standard Entrepreneurship Questionnaire (2002), Knowledge Management, Proust et al. (2000), and Empowerment of Speakers (1995), whose face and content validity was confirmed by 10 experts and its reliability was in a preliminary test. With 30 subjects, all of the variables evaluated were above 0.7, which has acceptable limit. Results: Descriptive and inferential statistical methods of structural equation analysis using Smart PLS software and regression test in SPSS software were used to analyze the data. Findings showed that knowledge management and its components affect organizational entrepreneurship. On the other hand, employee empowerment and its components also have a mutual positive and significant effect on organizational entrepreneurship. Conclusion: Therefore, according to the results of this study, it can be said that designing a knowledge-based structure at all levels of the country's organizations will be effective in improving the entrepreneurial status of these organizations, and in this regard, managers will play an important role as producers and national knowledge funds. Therefore, it is necessary that the top managers of IranKhodro Company be more concerned with the training and empowerment of their employees and one of the first activities to be considered by the managers of this organization and emphasized in different sections. Educational needs based on the acquisition of knowledge as one of the components of knowledge management and the establishment of continuing education programs for empowerment in different parts of IranKhodro Company, in order to empower the employee, will develop organizational entrepreneurship in this organization.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"164 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121614465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss04pp68-72
Israr Ahmad, A. Fitri, F. .
Today, the necessity of the development and management of intellectual capital has become a serious requirement at the macro-national level and in the business arena and led to the paradigm change governing the industrial economy by moving towards a knowledge-based economy. The purpose of this study is to investigate and prioritize the factors affecting intellectual capital management based on Bontis model using hierarchical analysis method in municipality of Terengganu province. The field research and questionnaire extracted from the original questionnaire were used for data collection. The validity and reliability of the questionnaire were confirmed. The statistical population of this study was all 145 managers of Terengganu municipality in central building of the municipality. The hierarchical analysis method was used for analyzing the data by Expert choice software. The research findings showed that among the three main components, human capital was in the first priority, which means that it should be invested more in this area and structural capital was in the last priority. Among all the indicators identified, abilities and knowledge and skill were in the first priority and common conditions were in the last priority.
{"title":"Investigating and Prioritizing Factors Affecting Intellectual Capital Management Based on Bontis Model Using Hierarchical Analysis Method in Municipality","authors":"Israr Ahmad, A. Fitri, F. .","doi":"10.24200/jmas.vol7iss04pp68-72","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss04pp68-72","url":null,"abstract":"Today, the necessity of the development and management of intellectual capital has become a serious requirement at the macro-national level and in the business arena and led to the paradigm change governing the industrial economy by moving towards a knowledge-based economy. The purpose of this study is to investigate and prioritize the factors affecting intellectual capital management based on Bontis model using hierarchical analysis method in municipality of Terengganu province. The field research and questionnaire extracted from the original questionnaire were used for data collection. The validity and reliability of the questionnaire were confirmed. The statistical population of this study was all 145 managers of Terengganu municipality in central building of the municipality. The hierarchical analysis method was used for analyzing the data by Expert choice software. The research findings showed that among the three main components, human capital was in the first priority, which means that it should be invested more in this area and structural capital was in the last priority. Among all the indicators identified, abilities and knowledge and skill were in the first priority and common conditions were in the last priority.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131265585","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss04pp13-18
Manochehr Heydari, Heydar Mohammadzadeh Salteh
Objective: The present study is an attempt to investigate the effect of performance audit criteria on accountability of managers in executive agencies of Ardabil province referred to in Article 5 of the Civil Service Management. Methodology: This study is applied in terms of objectives and descriptive in terms of nature and hypothesis testing. Data collection is carried out through library and field studies. The population of this study consists of 206 executive managers in Ardabil province referred to in Article (5) of the Civil Service Management. Due to specific size of the population, samples of 134 managers were selected through the Cochran formula. The disproportionate stratified random sampling method was used for sampling in this study. Results: The data were analyzed by The SPSS software. After making sure about the normal distribution of data, single-sample T-test was used to test and analyze the hypotheses of the study. Finally, the Friedman test was used to rank the variables of the study. Conclusion: The results obtained from all the hypotheses showed a significant difference between the average of samples and the average of the population, thus, we can say that the performance audit in the executive agencies, based on economy, efficiency and effectiveness criteria can affect the accountability level of managers.
{"title":"The effect of performance audit economy, efficiency and effectiveness criteria on the accountability level of Ardebil province executive agencies’ managers referred to in Article (5) of the Civil Service Management","authors":"Manochehr Heydari, Heydar Mohammadzadeh Salteh","doi":"10.24200/jmas.vol6iss04pp13-18","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","url":null,"abstract":"Objective: The present study is an attempt to investigate the effect of performance audit criteria on accountability of managers in executive agencies of Ardabil province referred to in Article 5 of the Civil Service Management. Methodology: This study is applied in terms of objectives and descriptive in terms of nature and hypothesis testing. Data collection is carried out through library and field studies. The population of this study consists of 206 executive managers in Ardabil province referred to in Article (5) of the Civil Service Management. Due to specific size of the population, samples of 134 managers were selected through the Cochran formula. The disproportionate stratified random sampling method was used for sampling in this study. Results: The data were analyzed by The SPSS software. After making sure about the normal distribution of data, single-sample T-test was used to test and analyze the hypotheses of the study. Finally, the Friedman test was used to rank the variables of the study. Conclusion: The results obtained from all the hypotheses showed a significant difference between the average of samples and the average of the population, thus, we can say that the performance audit in the executive agencies, based on economy, efficiency and effectiveness criteria can affect the accountability level of managers.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129597658","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss04pp53-60
F. Kazemi, A. Gholami
Objective: The aim of this study is investigate the effect of services compensation system on employee performance in Forensic of Kohgiluyeh and Boyerahmad province. In present research independent variables are services compensation system, salary and benefits, incentive payment, annual salaries increase, provision of services and additional payments and donation and various facilities and dependent variable is employee’s performance. Methodology: This study based on objective is correlational and descriptive. The population of the study consisted of all employees of forensic in Kohgiluyeh and Boyerahmad province which 41 persons were selected as the subjects of the study. With regard to the limitation of studied community, used the census method. Data collection is in the form of documentary and field. In this research, questionnaire was used as a data collection tool. For analyzing data is used descriptive and inferential statistics by using the SPSS software. In order to evaluate the validity of the data achieved through instrument (questionnaire) readers, advisors, and experts. The internal reliability of the items was verified by computing the Cronbach’s alpha. Results: Research findings are as follows: Services compensation system has a significant impact on employee performance; Salary and benefits has a significant impact on employee performance; Incentive payment has a significant impact on employee performance; Annual salaries increase has a significant impact on employee performance; Provision of services and additional payments has a significant impact on employee performance and finally donation and various facilities has a significant impact on employee performance. Conclusion: According to the obtained results, the following suggestions are presented: Designing and development of employees services compensation system so that employees receive more salaries and benefits for more activities within the framework of statutory duties.
{"title":"Investigate the Effect of Services Compensation System on Employee Performance in Forensic of Kohgiluyeh and Boyerahmad Province.","authors":"F. Kazemi, A. Gholami","doi":"10.24200/jmas.vol7iss04pp53-60","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss04pp53-60","url":null,"abstract":"Objective: The aim of this study is investigate the effect of services compensation system on employee performance in Forensic of Kohgiluyeh and Boyerahmad province. In present research independent variables are services compensation system, salary and benefits, incentive payment, annual salaries increase, provision of services and additional payments and donation and various facilities and dependent variable is employee’s performance. Methodology: This study based on objective is correlational and descriptive. The population of the study consisted of all employees of forensic in Kohgiluyeh and Boyerahmad province which 41 persons were selected as the subjects of the study. With regard to the limitation of studied community, used the census method. Data collection is in the form of documentary and field. In this research, questionnaire was used as a data collection tool. For analyzing data is used descriptive and inferential statistics by using the SPSS software. In order to evaluate the validity of the data achieved through instrument (questionnaire) readers, advisors, and experts. The internal reliability of the items was verified by computing the Cronbach’s alpha. Results: Research findings are as follows: Services compensation system has a significant impact on employee performance; Salary and benefits has a significant impact on employee performance; Incentive payment has a significant impact on employee performance; Annual salaries increase has a significant impact on employee performance; Provision of services and additional payments has a significant impact on employee performance and finally donation and various facilities has a significant impact on employee performance. Conclusion: According to the obtained results, the following suggestions are presented: Designing and development of employees services compensation system so that employees receive more salaries and benefits for more activities within the framework of statutory duties.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134087260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss01pp43-51
J. Bahrami
Objective: When a financial crisis occurs, speculators typically get the blame whereas fundamentalists are presented as the safeguard against excessive volatility. Methodology: This paper consider two types: speculators and fundamentals who have the same information. Results: In this paper, excess volatility not only exists, but is actually fueled by fundamental trading. Conclusion: Consequently, efficient markets are more volatile with a few speculators than with many speculators and Existence of fundamentals ruins market’s liquidity and this may pose problems for traders, who intend to undertake frequent transactions.
{"title":"Marketing and financial issues in Iran","authors":"J. Bahrami","doi":"10.24200/jmas.vol6iss01pp43-51","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss01pp43-51","url":null,"abstract":"Objective: When a financial crisis occurs, speculators typically get the blame whereas fundamentalists are presented as the safeguard against excessive volatility. Methodology: This paper consider two types: speculators and fundamentals who have the same information. Results: In this paper, excess volatility not only exists, but is actually fueled by fundamental trading. Conclusion: Consequently, efficient markets are more volatile with a few speculators than with many speculators and Existence of fundamentals ruins market’s liquidity and this may pose problems for traders, who intend to undertake frequent transactions.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134552232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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