Pub Date : 2020-09-29DOI: 10.24200/jmas.vol8iss2pp44-48
K. Daneshfard, Samira Soheili Rad
Objective: The historical context management can be examined, such as the Pyramids of Egypt management, control and communication practices in the ancient Roman Empire and the legal framework of trade in the fourteenth century Venice followed. Methodology: Nevertheless, Iranians, Chinese, German and some other relatives insights and attitudes of the past have chosen in this area, but major changes in management during the Industrial Revolution came expecting. The world in the seventeenth century, the era of social upheaval when the thirteen American colonies broke away from Britain and the United States formed the crucial transformations spent. In this period of rapid population growth created fairs and supply of consumer goods. Results: The It was during this period that extends mass production methods Adam Smith (based on the division of labor and specialization in the pin factory) industry took a big turn in such a way that its effects are still seen in how often business organizations be. For example, Henry Ford in the early twentieth century by mass production in automotive manufacturing were achieved legendary success. Conclusion: Although this effect is limited to the amount of released McGregor at the time of his life, but he still is important. His classic study on the topic and motivated work, reflecting his main concern in the mid and late 1960s, when the one-dimensional organizations were at the peak. Public criticism of the theory of X and Y is that they are very exclusive.
{"title":"Philosophical analysis of theory x and y","authors":"K. Daneshfard, Samira Soheili Rad","doi":"10.24200/jmas.vol8iss2pp44-48","DOIUrl":"https://doi.org/10.24200/jmas.vol8iss2pp44-48","url":null,"abstract":"Objective: The historical context management can be examined, such as the Pyramids of Egypt management, control and communication practices in the ancient Roman Empire and the legal framework of trade in the fourteenth century Venice followed. Methodology: Nevertheless, Iranians, Chinese, German and some other relatives insights and attitudes of the past have chosen in this area, but major changes in management during the Industrial Revolution came expecting. The world in the seventeenth century, the era of social upheaval when the thirteen American colonies broke away from Britain and the United States formed the crucial transformations spent. In this period of rapid population growth created fairs and supply of consumer goods. Results: The It was during this period that extends mass production methods Adam Smith (based on the division of labor and specialization in the pin factory) industry took a big turn in such a way that its effects are still seen in how often business organizations be. For example, Henry Ford in the early twentieth century by mass production in automotive manufacturing were achieved legendary success. Conclusion: Although this effect is limited to the amount of released McGregor at the time of his life, but he still is important. His classic study on the topic and motivated work, reflecting his main concern in the mid and late 1960s, when the one-dimensional organizations were at the peak. Public criticism of the theory of X and Y is that they are very exclusive.","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":"128791688","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}
Sometimes, consumer feels unpleasant and unusual after consuming and even after not consuming and explores himself about his behavior when purchasing or non-purchasing, and compares the behavior with ethical principles and social norms. Eventually he feels regret, this sense of regret provides the basis for the emergence of coping responses to modify purchasing behavior. In this study, consumer guilt was selected that is the result of violating social norms, internal failure, unjustified excessive consuming, lack of self-control, as well as consuming for fun and enjoyment, it was implemented among the consumers' community referring to Almaty Metropolitan Shopping Centers using the structural equation method (SEM). Data were collected using standard questionnaires and analyzed using SPSS and Amos software. There was a positive and significant relationship between guilt and purchasing, non-purchasing, violating norms, self-blame and hedonism. There was also a positive and significant relationship between guilt and coping responses and predicting future purchasing behaviors. Also, in the final model of research, purchase for hedonism and fun had the most impact on the consumer guilt.
{"title":"Predicting the consumer guilt-based purchasing behavior (A Case Study of Shopping Centers in Almaty)","authors":"Nurakhova Botagoz, Serikkyzy Mira, Baizhaxynova Gulshat, Duisebayeva Aizhan, Manap Almagul","doi":"10.24200/JMAS.VOL8ISS2PP%P","DOIUrl":"https://doi.org/10.24200/JMAS.VOL8ISS2PP%P","url":null,"abstract":"Sometimes, consumer feels unpleasant and unusual after consuming and even after not consuming and explores himself about his behavior when purchasing or non-purchasing, and compares the behavior with ethical principles and social norms. Eventually he feels regret, this sense of regret provides the basis for the emergence of coping responses to modify purchasing behavior. In this study, consumer guilt was selected that is the result of violating social norms, internal failure, unjustified excessive consuming, lack of self-control, as well as consuming for fun and enjoyment, it was implemented among the consumers' community referring to Almaty Metropolitan Shopping Centers using the structural equation method (SEM). Data were collected using standard questionnaires and analyzed using SPSS and Amos software. There was a positive and significant relationship between guilt and purchasing, non-purchasing, violating norms, self-blame and hedonism. There was also a positive and significant relationship between guilt and coping responses and predicting future purchasing behaviors. Also, in the final model of research, purchase for hedonism and fun had the most impact on the consumer guilt.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"112 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":"117260451","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.vol6iss04pp24-28
Zahra MaeboodMojdehi, A. Nasiripour, P. Raeissi
Objective: In the much complex and dynamic system of health, the smallest difference in services leads to increase in customer demand. Medical centers and hospitals need to expand internet and Application Service Providing (ASP) and to convert that in to a competitive, long-lasting choice. The present study was carried out with the aim of determining the relationship between the quality of service providing software systems and customer Trust in selected hospitals of Tehran University of Medical Sciences using similar hospital information systems. Methodology: This research is a correlation, descriptive analysis. The statistical group includes employees in the hospital revenue and clearance unit and the study was carried out through census and using questionnaire. To analyze the data, SPSS software was used and in addition to descriptive statistics of: frequency distribution and mean tables, inferential statistics like KS and Pearson tests were used. Results: With a 95% trust level one can conclude from this study that there is a meaningful relationship between the quality of service providing software programs with customer trust in the selected hospitals of Tehran University of Medical Sciences. Also, the results showed that the intensity of the relationship between trust and other variables of service quality, system quality and information quality is 0.835, 0.732 and 0.703 respectively (P<.05). Conclusion: Although all variables have positive and meaningful relationship with customer trust, their average is less than moderate limit so with regard to the meaningful relationship but less than average of the research variables, the managers in the field of health are advised to consider these issues in their management methods.
{"title":"The Relationship Between the Quality of Hospital Information Systems and User Trust","authors":"Zahra MaeboodMojdehi, A. Nasiripour, P. Raeissi","doi":"10.24200/jmas.vol6iss04pp24-28","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp24-28","url":null,"abstract":"Objective: In the much complex and dynamic system of health, the smallest difference in services leads to increase in customer demand. Medical centers and hospitals need to expand internet and Application Service Providing (ASP) and to convert that in to a competitive, long-lasting choice. The present study was carried out with the aim of determining the relationship between the quality of service providing software systems and customer Trust in selected hospitals of Tehran University of Medical Sciences using similar hospital information systems. Methodology: This research is a correlation, descriptive analysis. The statistical group includes employees in the hospital revenue and clearance unit and the study was carried out through census and using questionnaire. To analyze the data, SPSS software was used and in addition to descriptive statistics of: frequency distribution and mean tables, inferential statistics like KS and Pearson tests were used. Results: With a 95% trust level one can conclude from this study that there is a meaningful relationship between the quality of service providing software programs with customer trust in the selected hospitals of Tehran University of Medical Sciences. Also, the results showed that the intensity of the relationship between trust and other variables of service quality, system quality and information quality is 0.835, 0.732 and 0.703 respectively (P<.05). Conclusion: Although all variables have positive and meaningful relationship with customer trust, their average is less than moderate limit so with regard to the meaningful relationship but less than average of the research variables, the managers in the field of health are advised to consider these issues in their management methods.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"48 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":"134613267","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.vol8iss4pp34-38
Ebrahim Alijanzadeh, A. Razavi, Safiyeh T Ahmasebi Limuni
The objective of this research is to predict job performance based on knowledge management. The methodology of this research was applied according to its objective and descriptive-correlational based on the execution method. The statistical population of this research is all the librarians from public libraries of Mazandaran province with 265 members by full-census manner. 179 questionnaires were turned back. The research tool was Hosseinzadeh (2019) personal knowledge management questionnaire and Hosseini job performance questionnaire (2013). Cronbach’s alpha coefficient was used to estimate the face and content validity, and reliability of the questionnaire was estimated according to professors and specialists’ ideas which were obtained higher than 0.7 in all questionnaires. Data was analyzed using SPSS 18 software. The results of this research showed that the components of knowledge management have a positive and significant effect on job performance (P<0.01). Moreover, 37.6% of changes caused by job performance are predicted by the components of knowledge management. According to the obtained results, some suggestions are offered to improve the research variables.
{"title":"Predicting Job Performance Based on Knowledge Management","authors":"Ebrahim Alijanzadeh, A. Razavi, Safiyeh T Ahmasebi Limuni","doi":"10.24200/jmas.vol8iss4pp34-38","DOIUrl":"https://doi.org/10.24200/jmas.vol8iss4pp34-38","url":null,"abstract":"The objective of this research is to predict job performance based on knowledge management. The methodology of this research was applied according to its objective and descriptive-correlational based on the execution method. The statistical population of this research is all the librarians from public libraries of Mazandaran province with 265 members by full-census manner. 179 questionnaires were turned back. The research tool was Hosseinzadeh (2019) personal knowledge management questionnaire and Hosseini job performance questionnaire (2013). Cronbach’s alpha coefficient was used to estimate the face and content validity, and reliability of the questionnaire was estimated according to professors and specialists’ ideas which were obtained higher than 0.7 in all questionnaires. Data was analyzed using SPSS 18 software. The results of this research showed that the components of knowledge management have a positive and significant effect on job performance (P<0.01). Moreover, 37.6% of changes caused by job performance are predicted by the components of knowledge management. According to the obtained results, some suggestions are offered to improve the research variables.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"13 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":"124263610","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.vol7iss03pp5-10
M. Alizadeh, sahebeh mohammadian mansoor
Objective: In order to achieving the development, at first, we must be precisely defined this concept and identify its purpose. For preparing development path, it is essential a cultural transformation in the community. We have to understand the process of cultural transformation, at first, investigated to the experiences of the impact of communications technology on the culture field. Methodology: If communication initially cause a convergence wave in accordance to the opposition between social advantage and individual benefits, whatever decision makers carry out toward the dissemination of aim, public acceptance would gained, otherwise the communication project would be useless. In trying to create such a wave, the monotheism word recognition and fostering breath ethical aspects are two steps that between social interests and material interests of individuals establish unity and harmony. Transformation of Society would occur following the unity and harmony of the people world, the ideas world and the objects world with each other and with the aim of collection. In the most widespread of spiritual mode, the traits are under the control of the soul and all forces in society have the transcendental movement. Results: With the fading of spiritual, the traits are dominated by wisdom, all forces are not on the move and their moving parts, as well as overall, is not in the transcendental. With the loss of spiritual, the traits dominated by instincts are torn of together and becomes dominant individualism, this is the same situation that history calls it the era of decadence. Conclusion: Of course, evolution, fertility and its compatibility with social-economic environment of contemporary period requires much time and effort. This researcher, while visiting the books, articles, magazines and journals that was somehow related to the issue, he is collecting literature and theoretical foundations in this context and then is used the method of inductive research.
{"title":"The trend of making cultural transformation in the community in terms of communication and according to the religion teaching","authors":"M. Alizadeh, sahebeh mohammadian mansoor","doi":"10.24200/jmas.vol7iss03pp5-10","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss03pp5-10","url":null,"abstract":"Objective: In order to achieving the development, at first, we must be precisely defined this concept and identify its purpose. For preparing development path, it is essential a cultural transformation in the community. We have to understand the process of cultural transformation, at first, investigated to the experiences of the impact of communications technology on the culture field. Methodology: If communication initially cause a convergence wave in accordance to the opposition between social advantage and individual benefits, whatever decision makers carry out toward the dissemination of aim, public acceptance would gained, otherwise the communication project would be useless. In trying to create such a wave, the monotheism word recognition and fostering breath ethical aspects are two steps that between social interests and material interests of individuals establish unity and harmony. Transformation of Society would occur following the unity and harmony of the people world, the ideas world and the objects world with each other and with the aim of collection. In the most widespread of spiritual mode, the traits are under the control of the soul and all forces in society have the transcendental movement. Results: With the fading of spiritual, the traits are dominated by wisdom, all forces are not on the move and their moving parts, as well as overall, is not in the transcendental. With the loss of spiritual, the traits dominated by instincts are torn of together and becomes dominant individualism, this is the same situation that history calls it the era of decadence. Conclusion: Of course, evolution, fertility and its compatibility with social-economic environment of contemporary period requires much time and effort. This researcher, while visiting the books, articles, magazines and journals that was somehow related to the issue, he is collecting literature and theoretical foundations in this context and then is used the method of inductive research.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"27 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":"116703950","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 : 2020-08-20DOI: 10.24200/JMAS.VOL8ISS3PP%P
A. Ahmadzadeh
This study is conducted to investigate the relationship between auditor's specialization with information quality and investment efficiency. The purpose of this study is to determine the relationship between auditor's specialization in industry with information quality and investment efficiency. The temporal domain of this research is from the beginning of 2009 to the end of 2016. Since the results of this research can be used in developing laws and regulations of stock exchange, it is an applied research. Also, since this research seeks to find the relationship between several variables, it is a correlation type and its methodology is a comparative type. The statistical population in this research is 404 companies listed in Ajman Stock Exchange. The sampling method is systematic elimination that 84 companies were selected as sample. In order to calculate variables, test hypotheses, and perform other statistical tests, Limer, Hausman, Breusch-Pagan/Cook-Weisberg tests and Eviews software are used. The results indicate that there is a significant relationship between the auditor's specialization and information quality of companies listed in Ajman Stock Exchange and there is a significant relationship between auditor's specialization and investment efficiency of companies listed in Ajman Stock Exchange.
{"title":"Analysis of E-marketing using mobile in development of E-commerce","authors":"A. Ahmadzadeh","doi":"10.24200/JMAS.VOL8ISS3PP%P","DOIUrl":"https://doi.org/10.24200/JMAS.VOL8ISS3PP%P","url":null,"abstract":"This study is conducted to investigate the relationship between auditor's specialization with information quality and investment efficiency. The purpose of this study is to determine the relationship between auditor's specialization in industry with information quality and investment efficiency. The temporal domain of this research is from the beginning of 2009 to the end of 2016. Since the results of this research can be used in developing laws and regulations of stock exchange, it is an applied research. Also, since this research seeks to find the relationship between several variables, it is a correlation type and its methodology is a comparative type. The statistical population in this research is 404 companies listed in Ajman Stock Exchange. The sampling method is systematic elimination that 84 companies were selected as sample. In order to calculate variables, test hypotheses, and perform other statistical tests, Limer, Hausman, Breusch-Pagan/Cook-Weisberg tests and Eviews software are used. The results indicate that there is a significant relationship between the auditor's specialization and information quality of companies listed in Ajman Stock Exchange and there is a significant relationship between auditor's specialization and investment efficiency of companies listed in Ajman Stock Exchange.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114376914","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 : 2019-08-11DOI: 10.24200/jmas.vol5iss04pp74-78
R. Heydari, Samad Ayazi
The purpose of this study was to investigate the relationship between independence and specialty of the director of the audit committee with the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. Results: The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Conclusion: The results showed that there is a significant relationship between independence and expertise of the director of the audit committee with the disclosure of intellectual capital in the companies admitted to Tehran Stock Exchange.
{"title":"Investigating the relationship between independence and expertise of the Audit Committee manager with disclosure of intellectual capital of companies accepted in Tehran Stock Exchange","authors":"R. Heydari, Samad Ayazi","doi":"10.24200/jmas.vol5iss04pp74-78","DOIUrl":"https://doi.org/10.24200/jmas.vol5iss04pp74-78","url":null,"abstract":"The purpose of this study was to investigate the relationship between independence and specialty of the director of the audit committee with the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. Results: The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Conclusion: The results showed that there is a significant relationship between independence and expertise of the director of the audit committee with the disclosure of intellectual capital in the companies admitted to Tehran Stock Exchange. ","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125882347","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 : 2019-08-11DOI: 10.24200/jmas.vol5iss04pp24-29
Aiob Kami, A. Khamaki
One of the objectives of financial reporting is to provide information to investors, creditors and other current and potential users in decision-making related to investment and credit, and other decisions, be of benefit. This study examines the relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange.Methodology: The research methodology was descriptive, correlational survey sample included a total of 94 listed companies in Tehran Stock Exchange company and the sampling study was a systematic elimination. The data was collected in two ways library and taking notes and tools used Tdbyrprdaz software and a comprehensive database of information for the stock. In order to analyze the data using the software panel approach has been used 8 Eviews.Results: The results showed that the duality Director and economic value of companies listed on Tehran Stock Exchange there is a significant relationship. The concentration of ownership and economic value of companies listed on Tehran Stock Exchange there is no significant relationship. Conclusion: Between managerial ownership and economic value of companies listed on the Tehran Stock Exchange there is a significant relationship.
{"title":"The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange","authors":"Aiob Kami, A. Khamaki","doi":"10.24200/jmas.vol5iss04pp24-29","DOIUrl":"https://doi.org/10.24200/jmas.vol5iss04pp24-29","url":null,"abstract":"One of the objectives of financial reporting is to provide information to investors, creditors and other current and potential users in decision-making related to investment and credit, and other decisions, be of benefit. This study examines the relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange.Methodology: The research methodology was descriptive, correlational survey sample included a total of 94 listed companies in Tehran Stock Exchange company and the sampling study was a systematic elimination. The data was collected in two ways library and taking notes and tools used Tdbyrprdaz software and a comprehensive database of information for the stock. In order to analyze the data using the software panel approach has been used 8 Eviews.Results: The results showed that the duality Director and economic value of companies listed on Tehran Stock Exchange there is a significant relationship. The concentration of ownership and economic value of companies listed on Tehran Stock Exchange there is no significant relationship. Conclusion: Between managerial ownership and economic value of companies listed on the Tehran Stock Exchange there is a significant relationship.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116814946","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}
In this research, it has been tried that the relation between the expectations distance from the attitude of auditing report responsibility by the credit experts and lack of repayment of granted facilities in the branches of Iran's Keshavarzi Bank to be studied. Methodology: With regard to this issue that the fundamental aim of Keshavarzi Bank is to supply the capital needed for development and constancy of agriculture section, the cheapest and most reliable source of supplying the financial needs is to collect the receivables namely the bank's demand from customers which is one of the important criteria in improvement of management performance too. One of the factors which is considered at the time of deciding for granting the facilities, is the auditing report of facilities demanders. The difference between the society's attitude to the independent auditors' responsibility and whatever that auditors do currently, causes to create the expectations distance from auditing report. In the event that this expectation distance of credit experts and authorities is more than the expected extent, it will be effective on lack of re-payment of granted facilities.Results: The findings of this survey research are according to the results gained from collecting 250 questionnaires from deciders and authorities of credits payment in the bank system. In this same line, we have tried to assess this relation by applying the statistics and information collected in time span of 2015. In this research, the linear regression at the level of 95% has been used. With regard to the gained results, it was specified that with increase of expectations distance from the responsibility attitude of auditing report by credit experts, lack of re-payment of granted facilities is increased which indicates the existence of direct relation between these two variables. Conclusion: Therefore, for promotion and improvement of profitability, the banks' managers should consider the components and dimensions of auditing report and the compilers of bank standards should have more regard to the concept of auditing report in the conceptual frame and propose it in more colorful form.
{"title":"The effect of expectations distance from the responsibility attitude of auditing report by the credit experts and lack of repayment of granted facilities in the branches of Iran’s Keshavarzi Bank","authors":"Saeid Ebrahimipour Farasangi, Amirhossein Taebi Noghondari","doi":"10.24200/jmas.vol5iss04pp35-43","DOIUrl":"https://doi.org/10.24200/jmas.vol5iss04pp35-43","url":null,"abstract":"In this research, it has been tried that the relation between the expectations distance from the attitude of auditing report responsibility by the credit experts and lack of repayment of granted facilities in the branches of Iran's Keshavarzi Bank to be studied. Methodology: With regard to this issue that the fundamental aim of Keshavarzi Bank is to supply the capital needed for development and constancy of agriculture section, the cheapest and most reliable source of supplying the financial needs is to collect the receivables namely the bank's demand from customers which is one of the important criteria in improvement of management performance too. One of the factors which is considered at the time of deciding for granting the facilities, is the auditing report of facilities demanders. The difference between the society's attitude to the independent auditors' responsibility and whatever that auditors do currently, causes to create the expectations distance from auditing report. In the event that this expectation distance of credit experts and authorities is more than the expected extent, it will be effective on lack of re-payment of granted facilities.Results: The findings of this survey research are according to the results gained from collecting 250 questionnaires from deciders and authorities of credits payment in the bank system. In this same line, we have tried to assess this relation by applying the statistics and information collected in time span of 2015. In this research, the linear regression at the level of 95% has been used. With regard to the gained results, it was specified that with increase of expectations distance from the responsibility attitude of auditing report by credit experts, lack of re-payment of granted facilities is increased which indicates the existence of direct relation between these two variables. Conclusion: Therefore, for promotion and improvement of profitability, the banks' managers should consider the components and dimensions of auditing report and the compilers of bank standards should have more regard to the concept of auditing report in the conceptual frame and propose it in more colorful form.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"5 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126987074","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 : 2019-08-11DOI: 10.24200/jmas.vol5iss01pp1-6
Leila Hosseini Tabaghdehi
The main objective of this research is to prioritize in maintenance of knowledge- based staff of Islamic Azad University of Mazandaran province.Methodology:This study was descriptive that is done with survey method. The study population consisted of 1700 people that Among these people, 300 people stratified cluster random sampling were selected based on community. To ensure the validity and reliability of the data collected by the opinions of experts and Cronbach's alpha management (92/0) is used. The data according to the research objectives and were analyzed with SPSS software.Results:The results showed that compliance with an average score of 099/4 most important factors related to the reward system of science-based factors contributing to the maintenance staff was. Conclusion:Factors related to job design, with an average score 077/4, in partnership with the average score of 054/4, 044/4 feel significant difference between mean scores, competition system and the independence and freedom of action with an average score of 019/4 and motivational factors Average rating ranks next in importance were 902/3.
{"title":"Prioritize the effective factors in maintenance staff knowledge of Universities","authors":"Leila Hosseini Tabaghdehi","doi":"10.24200/jmas.vol5iss01pp1-6","DOIUrl":"https://doi.org/10.24200/jmas.vol5iss01pp1-6","url":null,"abstract":"The main objective of this research is to prioritize in maintenance of knowledge- based staff of Islamic Azad University of Mazandaran province.Methodology:This study was descriptive that is done with survey method. The study population consisted of 1700 people that Among these people, 300 people stratified cluster random sampling were selected based on community. To ensure the validity and reliability of the data collected by the opinions of experts and Cronbach's alpha management (92/0) is used. The data according to the research objectives and were analyzed with SPSS software.Results:The results showed that compliance with an average score of 099/4 most important factors related to the reward system of science-based factors contributing to the maintenance staff was. Conclusion:Factors related to job design, with an average score 077/4, in partnership with the average score of 054/4, 044/4 feel significant difference between mean scores, competition system and the independence and freedom of action with an average score of 019/4 and motivational factors Average rating ranks next in importance were 902/3.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132387261","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：