فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:2 Issue: 1, Jan 2015

  • تاریخ انتشار: 1393/11/16
  • تعداد عناوین: 9
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  • Nader Mortezai, Hiwa Farughi, Kiumars Ahmadi Pages 424-432
    The overall purpose of this research is to identify those factors influencing the organizational misbehavior and its relationship with job burnout in staff departments of Kurdistan Agriculture Organization in Iran. The current study is an applied and survey research using a self-constructed and standard mixed questionnaire. The statistical population consists of 185 managers and staffs. The sample equals to 118 according to the Morgan’s table among which 81 questionnaires were returned to be considered for final analysis. The research tool reliability measuring by Cronbach Alpha was equal to 0.77 which is more than the acceptable threshold. Descriptive and inferential statistics were used by applying SPSS and Lisrel software packages. Findings showed that misbehaviors of three personality types of S, D, and O affect the job burnout. Also, based on the respondents’ views, inconsistency between the employees’ incomes and expenses and inefficient economic structure is the most influential factor contributing to the organizational misbehavior. Disregarding the employees’ welfare, frequent frustrations and stresses and inappropriate management system in the organization in different dimensions are the most influential factors affecting the job burnout.
    Keywords: Organizational misbehavior, Type S, Type D, Type O, Job burnout, Kurdistan Agriculture Organization
  • Elham Naeimi, Mohammad Hossein Askariazad, Kaveh Khalili-Damghani Pages 433-448
    Energy as a production process input has an effective role on economic indicators such as gross domestic production (GDP). Limitations in fossil fuel and nuclear energy sources urge utilizing renewable energies. In this paper, the impact of renewable energy consumption on economic welfare indicators (i.e. GDP, GDP per capita, annual income of urban households, and annual income of rural households) is investigated. For this purpose, 41 annual data sets are collected, from 1971 to 2011, mostly from Iran’s Statistical Yearbook and Iran’s Balance Sheet. Artificial neural networks (ANNs) are used for forecasting the effect of renewable energy consumption on economic welfare indicators. Advantages in using the proposed ANN-based method are demonstrated by comparing its results with the multi-layer regression (MLR) model. The comparison between the artificial neural network and the multi-layer regression model demonstrates that the artificial neural network has more accurate results than the multi-layer regression model. Both ANN and MLR models show significant effect of using renewable energies on the economic welfare. Results demonstrate the importance of using the proposed model for policy makers in implementing new policies for renewable energies. The ANN prediction results show that GDP, GDP per capita, annual income of urban households, and annual income of rural households will grow by 35.63%, 62.59%, 167.61% and 143.19%, respectively, from 2007 to 2016.
    Keywords: Economic welfare, renewable energy consumption, artificial neural networks, multi, layer regression model
  • Ila Fadilah Bt Harun, Aflah Bt Isa, Dr. Faridah Najuna Pages 449-459
    The number of studies for Corporate Social Responsibility or known as CSR has increasingly grown in the literature. Many literatures have discussed about CSR from western point of view and also from Islamic perspective. Corporate Social Responsibility is a voluntary act which is done by an organization for society welfare. Both perspectives bring to the same conclusion whereby CSR gives positive impact for the society. However, there are few researches done regarding its impacts on employees’ behavior. The purpose of this study is to analyze how Islamic Corporate Social Responsibility programs which are implemented in the organization can give positive or negative impact towards employees’ behavior. Therefore, this study was conducted to determine the underlying positive impact of ICSR to Society, Environment, and Employee which will have an effect on employees’ behavior. The findings of this research imply that CSR has a significant effect on employees’ behaviors. Therefore, organizations should consider giving priority to CSR programmes and activities which will benefit its employees. The participation of employees in CSR activities is important and this study will give better understanding on the impact of CSR programs towards employee behavior.The purpose of this study is to analyze how Islamic Corporate Social Responsibility programs which are implemented in the organization can give positive or negative impact towards employees’ behavior. Therefore, this study was conducted to determine the underlying positive impact of ICSR to Society, Environment, and Employee which will have an effect on employees’ behavior. The findings of this research imply that CSR has a significant effect on employees’ behaviors. Therefore, organizations should consider giving priority to CSR programmes and activities which will benefit its employees. The participation of employees in CSR activities is important and this study will give better understanding on the impact of CSR programs towards employee behavior.
    Keywords: Management, Islamic Corporate Social Responsibility
  • Dr. Ahsan Zia, Farrukh Shahzad Pages 460-468
    Advertising is a basic Marketing device and compelling correspondence medium. The fundamental goal of any advertisement is to empower the sales Promotion, straightforwardly or by implication by attempting to make grand claims about item execution. The question is, has any organization endeavored to survey the effect of its advertising on sales? The reason for this study was to inspect the effect of advertising on sales. The study was explorative in nature and likewise attempted to make a quantitative evaluation of Advertising on sales performance of Bata shoes and Service shoes industry. The principle examination instrument utilized as a part of this study was Questionnaire. The people from different departments like Bankers, Doctors, Businessmen, Households and Students help us in collection of data and co-operate with us. I use different statistical tools for finalizing the information. The result are described here are based upon different statistical test. Toward the end of the study, it was understood that albeit the majority of the organizations bore witness to the way that advertising is powerful in boosting sales the greater part of the organizations did not have a year by year figures of promoting expense and sales expenditure for a quantitative evaluation of the genuine increment in deals for every comparing increment in advertising expenditure.
    Keywords: Advertisement, Sales Performance, Profitability, Bata shoes, Service shoes
  • Reza Barari, Elaheh Barari Pages 469-486
    The purpose of this study was to investigate the relationship between emotional intelligence and self-efficacy with job burnout among primary school teachers in Babol (Mazandaran, Iran). This is a descriptive correlational study clearly based on structural equation modeling (SEM). The participants of this study were 225 of public primary school teachers in Babol in academic year 2013-14 that were selected via cluster random sampling method. Participants completed Maslach and Jackson''s Job Burnout Inventory (MBI) (1996), Teacher Self-Efficacy Questionnaire (by Tschannen-Moran, Woolfolk, 2001) and Emotional Intelligence Questionnaire (by Schutte, 1998) and reliability and validity of these questionnaires were obtained. Results of Pearson correlation showed that all emotional intelligence, job burnout and self-efficacy components are mutually correlated with each other (P)
    Keywords: Job Burnout, Emotional Intelligence, Self, Efficacy, Elementary Teachers
  • Najibeh Abbasi Rostami Pages 487-495
    The need for organizations to innovate comes from increasing competition and customer demands and new market areas. In today’s complex and turbulent environment the need for innovation in products and processes is widely recognised. For firms competing in a global market place, innovations play an increasingly vital role in achieving superior performance. Marketing capability is considered to be an important factor to innovation and enhance competitive advantage of firms. The present paper intended to study the relationship between marketing capability and innovation. The study was conducted through descriptive-applied method and standard questionnaire was tool of data collection. The statistical population included 80 managers of stone and mining industry in Isfahan that among whom 70 persons were studied as research sample using Cochran formula. The results revealed that there is a positive and significant relationship between marketing capability and innovation.
    Keywords: Capability, marketing capability, innovation
  • Azzouz Elhamma Pages 496-513
    The aim of this paper is to present the main results of an empirical study done in Morocco and attempts to highlight the impact of the perceived environmental uncertainty on the activity based costing implementation and its performance according to the perceived environmental uncertainty. Data were collected from 62 Moroccan firms, operating in different sectors, via a questionnaire survey. Descriptive statistics, logistic regression and Student''s t-test for a difference in means were used to analyse data. The results showed that 12.9% of the responding companies used ABC. The results using logistic regression indicate that the PEU influences significantly and positively the use of the ABC. Also, we found that the management accounting system based on ABC method results in a better performance for enterprises that have adopted it. Finally, we demonstrated that the firms operating in an uncertain and dynamic environment have an interest to adopt this new method of the management accounting, but the firms operating in a certain and stable environment are indifferent between adopting and not adopting this method. This research adds to the understanding of the factors explaining the adoption of management accounting innovations such as ABC, basically in a new context like Morocco. The context of the study and the characteristics of the innovation are important factors in explaining its adoption. These two factors must be taken into account when choosing a costing system. This type of work is almost absent in African countries. Previous research has studied perceived environmental uncertainty in the context of innovations other than ABC. The outcomes of the study are relevant to the literature on both ABC implementation and performance of ABC, since they determine that the use of ABC results in improving in firm’s performance.
    Keywords: ABC adoption, Environmental uncertainty, Performance, Moroccan firms
  • Noora Rafiee, Mohammad Amin Bahrami, Samaneh Entezarian Pages 514-523
    Committed managers are regarded as a vital source for the success of an organization. When organizational rules are observed by managers, there will be a suitable opportunity for increasing organizational commitment. On the other hand, personality characteristics and individualistic differences of people are among the most important factors which predict their organizational commitment and can help organizations reach the goals and productivity. Therefore, this research was conducted to study the correlation between demographic determinants and organizational commitment of health managers in Yazd province. The present research was of descriptive–analytical type. The studied population included all the managers of educational and therapeutic hospitals, managers of health and therapeutic networks, and managers of health vice chancellor in Yazd province. Nineteen health managers of Yazd province were determined using census method. Health managers of the mentioned centers filled out Allen and Meyer''s organizational commitment questionnaire and form of demographic characteristics. The data were analyzed in SPSS20 software and measures of central tendency (mean), standard deviation, Spearman''s correlation coefficient, and independent group t-test were analyzed. Organizational commitment had positive correlation with education, age, working years in the present organization, general working record, and managerial record among health managers in the statistical population. Considering age, working and managerial records, and education of people in appointing health managers and strengthening organizational commitment, which is originated from ethics, can be effective in gaining organizational competence and trust for them.
    Keywords: Organizational commitment, health managers, demographic determinants
  • Ali Seifzadeh, Shahrbanu Karimi Barmi Pages 524-533
    The current research investigates the role of free zones in the development of tourism. For this reason, it firstly studies the tourism status in the World, Iran and the Kish Island, illustrates the history, goals and functions of the free zones and investigates the pros and cons of free zones in the development of tourism. A documentary and library research method was used to conduct this survey. The results implied that free zones, particularly Kish, can attract tourists to satisfy the economic goals as it has mentioned in the Law of Free Zones and the National Economic, Social and Cultural Plan. Each of these zones has unique characteristics which are suitable for the achievement of these goals. Establishment of international exhibitions, sport stadiums, theater halls, modern cinemas, equipped hotels, shopping malls, and hospitals and health centers can be considered by the managers in this island.
    Keywords: Free zones, Tourism, Kish Island, Persian Gulf, Iran