نشریه توسعه سازمانی پلیس
سال نهم شماره 2 (پیاپی 41، تابستان 1391)

In Iran Islamic republic the duty of financial supervision in execution of the article of 90 of state public accounts are assigned to ministry of finance and economy. The ministry of finance and economy enforces the duty of supervision through assignment of accountant agents in administrative systems too. But due to massive bulk and diversity of administrative systems finance activities, always all finance operations are not possible case by case and directly by accountant. Therefore legislative assigns part of accountant duty to accountant agent. Now how much the supervision of accountant over the performance of accountant agent is effective and prevents the wrongdoing and finance corruptions is the problem that this research is trying to provide an answer to it. In this research to describe data, description statistics such as Frequency Distribution Table and diagrams are used and to answer the research questions the single sample T test and freedman variance analysis are used. Questionnaire is the measurement tool in this research. To collect research data the questionnaire distributed among all research statistical population. The results of hypothesis testing and collection of research findings indicate that the supervision of accountant influence the exactness, speed and accuracy of law and regulation observance and fulfillment of Iran police accountant agent duties.

Our age is the age of great and complex organizations and the environment we are facing is subject to many developments and changes. Therefore organizations should understand and have deep perception about factors and elements influencing their effectiveness so that by creation of fitness and harmony among organization components and ingredients, they can provide meaningful survival field in the environment. The purpose of this article is to study the organization structure, type and characteristics which can influence the ingredients performance and behavior and finally the organization effectiveness. Therefore by descriptive method in this article the most recent organization structure typology is introduced and the characteristics and an introduction to some research findings related to organization structure and organization effectiveness provided to ensure meaningful preservation and survival of organizations in environment. Furthermore effectiveness is necessary to improve and change organizational structure and convert them to enabling organizational structure

The knowledge management execution requires the creation of innovation and change of structures in organization. Many organizations have failed in knowledge management execution; therefore the systematic and careful study of effective factors in successful execution of knowledge management is necessary. The purpose of this article is the recognition of influencing factors in knowledge management successful execution and ranking these factors based on the appraisal laboratory method and the fuzzy decision making test in association to internal dependencies of these factors. Appraisal laboratory method and fuzzy decision making test by formation of matrix of general relation between factors deal with the ranking factors. Fuzzy sets are used for interpretation of subjective appraisals to language variables. For execution of suggested method, in part one, the effective factors of knowledge management success was extracted from subject literatures and in part two, appraisal laboratory method and fuzzy decision making test were executed. The findings of this research indicated that the factor "systematic knowledge processes" are more prominence in knowledge management successful execution and this factor influenced severely by other factors.

Ethnography is one of research qualitative methods in humanities. In this method the researcher by active involvement in the research field tries to participate in development of scientific insight in groups or cultures. In this approach by using different tools the individuals are studied to extract social meanings from natural conditions. Research group observation in natural conditions and finally analysis and appraisal of research bed findings and field lead to comprehensive insight in ethnography research with relatively high credit. In this research it is attempted to study the different dimensions of ethnography research. Therefore the dominant methodology and paradigm in this research and research stages with regard to ethnography approach introduced. Finally a new approach by the title of "critical ethnography" suggested.

In recent years different organizations have started to join the knowledge path and the creation of new concepts such as knowledge work, knowledge management and knowledge organization that betoken the intensity of this movement. The experts believe that knowledge has changed into world economy development axel and a source of value creation in organizations. This matter indicated that planning, organization, organization leadership and also access process management to accurate knowledge in an effective and efficient manner are necessary. Therefore it is necessary that knowledge management should enjoy required effectiveness in acquisition processes, creation, preservation and knowledge application. Such purpose can be achieved through knowledge management abilities. Therefore the purpose of this article is composition and suggestion of knowledge management abilities in knowledge management different processes to analyze knowledge management effectiveness. After the study of five knowledge management principles in this article it is shown that success and knowledge management effectiveness in organization depend on personnel and organization total commitment to these five principles. Furthermore the knowledge management ability parameters in knowledge management processes lead to knowledge management effectiveness.

Organizations competition domain in recent years have been in high level in regard to growth and dynamism. Survival in such changing and new conditions, continuity and sustainability in competition advantage through organizational and individual capacities development has become a necessity. Therefore some contemporary experts and thinkers have stated that knowledge is the main source of acquiring sustainable competition advantage and organizations should pay attention to knowledge creation as a new opportunity to attain such advantage. In knowledge community, organizations need to reinforce permanently their main capabilities, updating their knowledge bases to confront environment challenges. Thus perception of knowledge creation concept and actualization of their technique are one of the sensitive topics in management discipline. New knowledge creation, knowledge acquisition, usage of this knowledge in decision making and its application are witnesses of its importance and necessity in today organizations. In this article using Nonaka Knowledge Creation Spiral Model, new model in template of exploration, organizational entrepreneurship and exploitation from organizational entrepreneurship strategies have been introduced. In this model, using concept of two types of general and specific knowledge, conversion and changes at organization level are introduced.

This study aims to contribute to understanding of knowledge management and sharing in the public sector in the Middle East through a case study based investigation of knowledge management initiatives and associated challenges and barriers. Semi-structured interviews were conducted with 15 police officers of different rank and position. Questions focussed on knowledge management strategies and approaches to encouraging employees to exchange and share knowledge, and difficulties associated with encouraging officers to share knowledge. Interviews were either recorded and transcripts created, or notes were taken. A three-stage thematic analysis of the interview transcripts was undertaken. The Dubai Police Force has made a strategic commitment to the development of knowledge management to enhance performance. It established a Skills Investment Programme in 2003, a Knowledge Management Department in 2005, and more recently, in 2009, a Curriculum Department. However, the evidence from interviews suggests that the force has yet to succeed in embedding a knowledge culture. Four key factors were identified repeatedly as potential barriers to knowledge sharing: organizational structure, leadership, time allocation, and trust. This article demonstrates the importance of leadership, time allocation, and trust in promoting a knowledge culture and encouraging knowledge sharing. In Arab cultures, leadership and trust, and associated rewards such as respect have a particular role to play.