فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:10 Issue: 5, May 2023

  • تاریخ انتشار: 1402/03/31
  • تعداد عناوین: 4
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  • Yousef Ramezani *, Amirhossien Okhravi, Tahereh Heydarnejad, Sepideh Salarpanah Pages 297-317
    Customer contact points are known as the building blocks of the customer experience and for designing and enhancing the customer experience. The purpose of this study is to investigate the causal relationships between customer contact points and word of mouth through customer experience in the insurance industry in 2021. The present study is applied in terms of purpose and descriptive-correlational in terms of implementation method. This survey included Mashhad insurance clients. As the number of customers is unlimited, the sample size 384 was calculated using Morgan table. Samples were selected using the non-probability Convenience sampling method. Confirmatory factor analysis was used to determine the validity of the questionnaires. The reliability of the questionnaires was obtained using Cronbach's alpha coefficient for all research variables above 0.7. Structural equation method was employed using PLS software. The results showed that customer contact points and their dimensions affect customer experience. Customer experience also had a significant effect on word of mouth. Ultimately, the customer experience mediated the impact of customer contact points and their dimensions on word of mouth. Finally, suggestions were presented based on the research findings.
    Keywords: Customer contact points, Word of mouth, Customer experience, structural equation modeling, Insurance Industry
  • Sadegh Ashegh Hooseini, Mohammad Sadegh Sharifirad *, Nahid Amrollahi Biuki Pages 318-338
    Leadership has become an important topic in industrial-organizational psychology, and a popular concept for adult development. Researchers generally believe that one of the factors that lead to leaders harming followers is narcissistic leadership. Narcissistic leaders generally cause emotional damage to their followers with their actions and behavior and silence them by reacting negatively to criticism. In this regard, the current research, using resource conservation theory (COR), attachment theory and narcissism literature, examines how and in what ways narcissistic leaders suppress followers' voice behavior and when this effect can be reduced. Accordingly, this study develops a moderated mediation model where surface acting and emotional exhaustion mediates the relationship between narcissistic leadership and follower's voice behavior and the two attachment styles of anxious and avoidant moderate the relationship between narcissistic leadership and surface acting. The results largely support the hypotheses of this research based on the data collected from 305 students studying at Iranian public universities. Particularly, narcissistic leadership directly impacts follower's voice via surface acting and emotional exhaustion. Lastly, the narcissistic leadership and follower's voice connections are favorably moderated by avoidance attachment style. Today, organizations need constructive ideas and opinions from their members for individual and group growth. In order to prevent the waste of emotional resources and silencing the voice of employees, organizations should consider a suitable approach for the growth and development of a culture of criticism and questioning, as well as better communication with followers.
    Keywords: Narcissistic leadership, Follower voice, Surface Acting, emotional exhaustion, attachment style
  • Nilufar Easmin *, Abu Hurira Pages 339-359
    The healthcare industry is well aware of the issue of limited resources. By properly managing available resources, waste may be minimized. Bangladesh is a developing nation with limited resources, hence it is essential to estimate technical efficiency in this circumstance. Health care efficiency in the developed world has long been examined using Data Envelopment Analysis (DEA). However, few studies have used DEA to evaluate the effectiveness of healthcare delivery in emerging economies, especially in Bangladesh. A total of 24 community clinics in Kushtia were chosen at random for this study, and their technical efficiency was determined using the DEA method. The goal was to assess health centers’ levels of efficiency and provide recommendations for improving less effective centers’ performance. Input-based Data Envelopment Analysis was utilized to evaluate technical efficiency. The first category comprised of twelve prominent public hospitals. In this study, the number of outpatient visits was both an input and an outcome variable, whereas physicians, nurses, drugs, and other medical supplies were input variables. The Malmquist index was also utilized to assess efficiency gains and losses over time in community clinics. The eleven surviving community health clinics ended just inside the border. Based on their average efficiency rating, the facilities could accomplish the same goals while consuming 42% less inputs. On average, each CC created garbage worth TK. 0.14 crore. Across the board, production grew during the study periods. Overall, the findings suggest that public health centres are extremely inefficient in their delivery of health care and that substantial savings may be achieved by implementing steps to reduce waste.
    Keywords: Technical Efficiency, Data Envelopment Analysis, Community clinic, Malmquist productivity index (MPI)
  • Esmail Tavakolnia * Pages 360-378

    Although human rights have widely been addressed in scientific communities, animal rights and relevant challenges have mainly been neglected. Despite all unfortunate accidents that happen to animals, their unfavorable status has rarely been discussed in the literature on sustainable development or sustainability accounting. Nevertheless, the economic analysis of nature inhabitants and animals is an approach that has gained in popularity in accounting, finance, and economics over the recent years. This study promotes the notion that not only does the foregoing approach fail to result in environmental monitoring, but it also allows people to have economic reasons to justify destroying nature and harming animals. This study aims to offer a strategy to make animals visible in sustainability accounting by emphasizing the avoidance of materialism and financial valuation of natural inhabitants and phenomena. This study utilizes a comprehensive literature review and critical analysis of relevant sources to develop a scientific argument that contributes to the ongoing discourse in the field of sustainability accounting. This study proposes to separate animals and emphasize their importance in the sustainability model. It also suggests avoiding exaggerations in financial and economic valuation and focusing on the environment, animals, and other elements of nature. The proposed solution is expected to be a critical approach that can underlie further discussions and analyses.

    Keywords: Animal Rights, Environmental Accounting, Sustainability accounting