فهرست مطالب

Journal of Advanced Research in Accounting and Auditing
Volume:2 Issue: 3, 2017

  • تاریخ انتشار: 1396/07/10
  • تعداد عناوین: 3
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  • Mostafa Hashemi Tilehnouei *, Vahid Salehi Page 1
    Marketing audit as an optimal method for analysis, evaluation and improving marketing activities, has rarely been used by marketing managers due to lack of transparency and enough practical and feasible results. But different studies indicate that the benefits of its executing impact on marketing managers’ perceptions and their abilities in shaping the performance. This raises for researchers the question that whether and how marketing audit aid in creating strategic value for the organization, and this issue has to be analyzed. In this regard, Eghtesad Novin Bank, as one of the first pioneering banks, intends to use marketing audit as a new tool in performance evaluation of its marketing section. The purpose of this study is to investigate the determinants of marketing audit, current situation of marketing audit and proper solutions for development of marketing audit in Eghtesad Novin Bank. The population of this study is all the personnel of marketing section, micro and corporate marketing of Eghtesad Novin Bank and the sample size is 420 people that have minimum familiarity with marketing terms and have at least 3 years experience in the profession of marketing. The data has been analyzed using SPSS and LISREL software. The results indicate that environmental munificence has an indirect relationship with marketing audit and, environmental dynamism and business strategies have a direct relationship with marketing audit and this factor has a positive and direct relationship with marketing performance.
    Keywords: Marketing Audit, Environmental Munificence, Environmental Dynamism
  • Yoosita Aulia, Arsono Laksamana, Basuki Page 2
    This article describes about the acceptance of dysfunctional behavior by the auditor in performing the audit process is reviewed by fisosofis Semar. Philosophical Semar is only in the world of mythology, but the story is a worthy example Semar for mankind, because in addition to the figure of Semar laden mystery, it is also a symbol of the perfection of life. Semar personally saved a lot of character; began the female characters, male characters, the children's character, the character of the adults or the elderly, expression of joy and a sad expression mixed into one. Semar is the real picture, that of a character, including the auditor must constantly keep, love and live life itself, life that comes from the Supreme Life. If life is preserved, nurtured and loved, then life will evolve to the top and fused to the Source of Life, manunggaling kawula lan Gusti. Based on the meaning symbolized and embodied in Semar, then only through Semar, Semar together and in Semar, people will be able to develop their life to reach perfection and united with his Lord.
    Semar describe personal characteristics in the form of Locus of control, where each auditor has a personal character that is different, so they also have a passion to work are different too. Auditor with the character of an internal locus tend to be more successful in completing the work than the external nature, they tend to have the spirit of the organization and the work is higher, so it has a higher job satisfaction, and are not easily changed jobs. Auditors who could cite Semar figure is not expected to perform acceptance dysfunctional behavior.
    Keywords: Philosophical Semar, acceptance dysfunctional behavior, locus of control
  • Ehsan Saadati *, Faezeh Khodabandeh Lo, Ali Hossein Alizadeh Page 3
    In this paper, the issue of corporate social responsibility and organizational structure of business units on the competitive ability of 90 companies from listed companies in Tehran Stock Exchange from 2010 to 2014 were discussed. The social responsibility of the company, that is, commitment to improve the social status of companies through compliance with the rules and regulations, the first hypothesis of the research is developed such that there is a significant relationship between the corporate social responsibility and the competitive ability of the business units in the market. Another type of competition among companies can be competition in terms of compliance with laws and regulations, for example, laws on corporate commitment to environmental health. The second hypothesis of the research also suggests that there is a significant relationship between increasing the division of tasks in companies and the competitive ability of business units in the market. Organizational structure means division of tasks and serves as a template for grouping jobs in a business unit, and companies that have better structure (division of tasks) will perform better than other competitors. Also, other evidence of research indicates that there is a significant positive correlation between competitive ability and leverage ratio of negative significant relationship with company size. But there was no significant relationship between competitive ability and sales growth.
    Keywords: corporate social responsibility, organizational structure (division of tasks), competitive power