Organizational Culture and the Use of Management Accounting Innovations in Thailand
|
|
- Nancy Logan
- 8 years ago
- Views:
Transcription
1 Organizational Culture and the Use of Management Accounting Innovations in Thailand Wipa Chongruksut Institute of International Studies, Ramkhamhaeng University Ramkhamhaeng Road, Bangkok 10240, Thailand Abstract The aim of this study was to investigate the relationship between organizational culture and the use of management accounting innovations. The management accounting innovations in this study include activity-based costing (ABC), activitybased management (ABM), balanced scorecard (BSC) and target costing (TC). The study found that there was no overall statistical difference in organizational culture between firms which make use of and do not make use of innovations. However, the firms with greater intensity of culture reflecting, flexibility value or the support orientation or innovation orientation had the higher potential for using management accounting innovations. Introduction Organizational culture is beliefs and expectations that bring about norms that powerfully shape the behavior of individuals and groups in the organization (Schwartz and Davis 1981; Schein 19901; O Reilly III et al. 1991). The pervasiveness and importance of values in organizational culture are basically limited to the psychological process of identity formation in which individuals present to search a social identity that provides meaning and connection (O Reilly III et al. 1991). Recently, the application of the concept of culture to organizations has received increasing, and explicit attention (Schien 1990; O Reilly III et al. 1991). Since the organizational culture affects capability of an organization to attain objectives and plans and the success of firm is contingent on the combination of the organizational culture with the management system, organization structure and people (Schwartz and Davis 1981). Consequently, the use of management requires reference to organizational Keywords: organizational culture, management accounting innovations, Activitybased costing, Activity-based management, Balanced Scorecard, Target Costing. 113
2 culture (Smith 1998). However, very little is known about which management accounting practices are relevant to what organizational culture. This paper extends previous management accounting literature by examing the influence of organizational culture on the use of management accounting innovations. The paper is set out as follow: In the next section a brief background is provided the relevant literature; this is followed by the research methodology. Next, a detailed discussion of the results and finally, conclusions are provided. Background Organizational culture As noted by Schwartz and Davis (1981), organizations cannot function without some degree of regularized, formal information flow, policies, procedures, meetings through which the essential takes of the business are carried out. Organizations are also built upon the skills, experience, and needs of the people who compose them. Thus, organization culture is associated with the shared behavior of employees with regard to the job and organization (Rampersad 2003). An organization s culture can be explained by its management in term of the way their tasks are managed (Schwartz and Davis 1981), such as the management style (Schwartz and Davis 1981), and organizational structures (Smith 1998). Van Muijen et al. (1991) developed an organizational culture model, based on the Competing Value Model by Quinn and Rohrbaugh (1983) and the model by Deshpande et al. (1993). The model of organizational culture by Van Mijen et al. (1999, p.556) comprises two dimensions: the flexibility versus control; and the internal versus external points of view. Combining these two dimensions, four organizational culture orientations emerged: the support, the innovation, the rules and the goal orientation. (See Figure 1) 114
3 Flexibility Innovative Support Innovation Internal External Rule Goal Control Figure 1 The Competing Value Model of Organizational Culture Note. Adapted from Organizational Culture: The focus questionnaire, by Jaap Van Muijen et al., 1999, European Journal of work and Organizational Psychology, 8(4), p.556. (The innovative firms are more likely to be in Flexibility and External quadrant.) The support orientation involves cooperation, participation, teamwork, freedom in work, morale, loyalty and sense of family. The innovation orientation is characterized by creativity, openness to changes and adaptability. The rules orientation emphasizes rules authority, bureaucratic practices and stability. The communication is often written and top-down. The goal orientation is concerned with rationality, goal achievement, performance measurement and commensurate reward. The support orientation and the rules orientation have an internal focus, which drives the organization itself, while the innovation orientation and the goal orientation have an external focus, which affects the relationship of the organization with its environment. At the same time, the support orientation and the innovation orientation share an emphasis on flexibility while the rules orientation and the goal orientation share an emphasis on control. Consequently, the organizational culture model in this study is based on the organizational culture model of Van Muijen et al. (1999, pp ) by dividing the organizational culture into four orientations: the support; the innovation; the rules; and the goal orientation, and focusing on the flexible and the control values. Henri (2004, pp.1-27) suggests that the control/flexibility dilemma is associated with the essence of management control systems and is the cornerstone of ongoing debates in management accounting. Furthermore, the developmental and group dimensions focus on flexibility and the rational and hierarchical dimensions are based on the value of control. Consequently, Henri (2004, pp.1-27), who studied 115
4 the relationships between organizational culture and performance systems based on Quinn and Rohrbaugh s (1983, pp ) model, concludes that the organizational culture values incorporate two general paradigms: control values; and flexibility values. They are considered to be characteristics of each organization. Control values describe predictability, stability, formality, conformity and rigidity. Specially, they reflect bureaucracy, and authority of top management. They are associated with vertical interaction and order. Therefore, the cultural patterns relating to control values encourage tight control of operations, highly structured channels of communication and restricted flows of information. In contrast, flexibility values describe challenge, dynamic, spontaneity, responsiveness, adaptability, openness and informality. Particularly, they reflect creativity and innovation. In addition, they are related to empowerment, self-control and teamwork. Hence, cultural patterns concerning flexibility values present loose and informal controls, open and lateral channels of communication, and free flow information. Management Accounting Innovations The primary purpose of management accounting is to provide managers with information designed to support and enrich decision making. In advanced manufacturing environment with and intense global competition, new management accounting techniques are needed by managers (Green and Amenkhienan 1992, pp.58-64). Kaplan (1994, pp ; 1998, pp ) maintained that activitybased costing (including activity-based management), balanced scorecard, as well as operational control systems, are important management accounting innovations over the last decade. ABC (including ABM) and target costing are interlinked processes as ABC can help product design engineers to attain a product s target cost (Lockamy III and Smith, 2000, pp ; Hillton, 2005, pp ). Likewise, The BSC provides insights from ABC by balancing financial and non-financial performance measurement based on the activity system (Hansen & Mowen 2006, pp ). Accordingly, the ABC (including ABM), BSC and target costing seem to have having interlinked process. It is interesting to study management accounting innovations including ABC, BSC and target costing. Smith (1998, pp 60-62) stated that the combination of managerial practices and organizational culture is essential for introducing an new system and the diffusion of management accounting innovations requires reference to organizational culture. Thus, it was expected in the current study that organizational culture would be associated with the use of management accounting innovations. This, leads to the following propositions: Propositon 1: There will be significant difference in organizational culture between firms that introduce and that do not-introduce innovations. 116
5 Proposition 2: The attributes of organizational culture can predict the use of management accounting innovations. Research Methodology The target population consisted of all firms, both in the manufacturing and service industries, listed on the Stock Exchange of Thailand (SET). The main reasons to choose firms listed on the SET are that they are large-sized firms that should have greater resources available for investment in new systems, such as ABC or BSC, and a great deal of data about them is available from the SET. Data were collected through a structured questionnaire sent to the accounting/finance managers of those firms (480 firms). As those managers were considered most likely to understand the management accounting system and it was assumed that they were key persons responsible for implementing the management accounting system. A mail out package including the following three elements was sent to all the firms: cover letter; questionnaire; and a reply and postage-paid envelope to improve the rate of response to mail questionnaires. The questionnaire in this study was first developed in English version. It was then translated into Thai version by a bilingual person who grew up in Thailand, obtained his doctorate in management accounting in the U.K., and has been teaching in Thailand for several years. The translation and the original were carefully compared and examined to assure that no significant differences between the English and Thai versions were found. To confirm the clarity and validity of this questionnaire, it was first pre-tested by one expert academic in management accounting and one management accountant who has had experience in manufacturing industry for many years. 20 questionnaires were pre-tested by samples which have similar attribution to the population. Reliability in the questionnaire was estimated by using Cronbach s alpha. Coefficient alpha indicated the degree of internal consistency among items in the questionnaire (the value = ). Results A total of 480 questionnaires were mailed to the accounting/finance managers of firms listed on the Stock Exchange of Thailand (SET). 108 responses were received for a response rate of 22.5%. The Use of Management Accounting Innovations in Thailand Bjornenak (1997, pp.3-17) divided the individual respondents into 2 groups, based on the knowledge of an innovation. The grouping approach in this study was adapted from Bjornenak (1997, pp.3-17). As shown in Figure 2, respondents were 117
6 classified into 2 groups: respondents with innovation knowledge; and those without such knowledge. The knowledge group is divided into 2 sub-groups: respondents who utilize and those who do not utilize accounting innovations. Figure 2 The use of innovations in Thailand Figure 2 shows that more than 50% of all respondents are familiar with the management accounting innovations such as ABC, ABM, BSC and TC. Especially, the majority of all respondents had known Activity-based costing (ABC) (83.3%). Comparison of Firms with Use and Non-use of Management Accounting Innovations This section investigates the differences between firms who use and those who do not use management accounting innovations. Management accounting innovations in this section include Activity-based costing (ABC), Activity-based management (ABM), Balanced Scorecard (BSC) and Target costing (TC). A firm which uses at least one of these management accounting innovations is considered to be innovative. Industry Groups The results of this study shows that industry groups and the use of management accounting innovations have significant relationship (Significance value of Chi Square = 0.025, at the 0.05 level of significance). Most firms with the use of management accounting innovations are in the manufacturing industry (31.7%). 118
7 Organizational Structure This study indicated that no statistically significant difference in dimension of organizational structures between firms which uses and those who do not use management innovations, was found (Sig. value=0.763). The result of this study contrasts with Gosselin s (1997, pp ) findings. Nevertheless, most firms that use management accounting innovations organized their structures by departments (74.4%). Firms Size The size of firm in this study was measured by number of employees. There is a statistically significant difference in firm size (Number of employees) between firm that use and those which do not use management innovations. The significant value of number of employees (0.044) is under the confidence level of Most firms using the management accounting innovations have between 501-1,000 employees (22.0%) as the majority of firms that have between 501-1,000 employees are in the manufacturing industry. Firm Environment Table 1 shows that there are no statistically significant differences in product complexity, product diversity, flexibility of manufacturing facility, capital equipment intensity, competitive intensity, number of customers, variability in demand and high volumes between firms that use and those that do not use innovations. The results relating to product complexity and flexibility of manufacturing are similar to findings by Nguyen and Brooks (1997, pp.1-18) and the results concerning the product diversity and the competitive intensity are not different from findings by Chen et al. (2001, pp.23-37) Table 1 Mann-Whitney U Test for Firm Environment and the Use of Management Accounting Innovations Firm Environment Mann-Whitney Wilcoxon W Z Asymp.Sig. U (2-tailed) Complexity of product/service Diversity in product/service Flexibility of manufacturing Capital equipment intensity Intensity of competition Serving a large number of customer Variability in demand Fairly high volumes Note. at the 0.05 level of significance 119
8 The Organizational Culture in Thailand Table 2 shows the characteristics of organizations. Most respondent firms orient performance and demand total commitment and loyalty (mean scores = 3.96 and 3.82 respectively). In addition, they encourage individual initiative, maintain good morale, commit to innovations and change and get along well (mean scores = 3.77, 3.76, 3.69 and 3.65 respectively). Table 2 Organization Characteristics Organizational Dimension Mean S.D Support Orientation - like a one big family - like a their/mother - power is distributed - commitment and loyalty - get along well - maintaining good morale Innovation - innovation and change - encourage individual initiative Rule - many rules and regulation - quick to punish - do not like change - run smoothly Goal - compete with each other - performance oriented - work oriented Note. From Question 26 (Organization characteristics Type of Organizational Culture Table 3 shows the type of organizational culture. As cited earlier, Van Muijen et al. (1999, pp ) indicate that organizational culture values incorporate four culture types: the support; the innovation; the rules; and the goal orientations. The support orientation describes cooperation, participation, teamwork, morale and loyalty, as well as sense of family. The innovation orientation refers to creativity, openness to change and adaptability while the rules orientation emphasizes stability, regulations and hierarchical structure. Finally, the goal orientation involves performance measurement and reward, as well as goal achievement. Moreover, the support and the innovation orientations reflect the flexibility value while the rules and goal orientation reflect the control value. Table 3 shows that most firms in the SET have organizational culture reflecting the support and the innovation orientations (Mean score= and 7.47, respectively) or the flexibility dominant culture (Mean score =29.17). 120
9 Table 3 Type of 0rganizational Culture Total Score Minimum Maximum Mean Std. Deviation of scale Support Innovation Rules Goal Flexible Control Differences in Organizational Culture among Firms This section provides the results as to differences in organizational culture among industry groups, firm size, organization structure and foreign shareholding. Industry Groups There is no statistically significant difference in organizational culture among industry groups (Sig. value of Kruskal-Wallis test = at the 0.05 level of significance). Likewise, no significant difference in dimensions of culture and in dominant types of culture were found between industry groups. Firm Size Statistically significant differences in organizational culture among firms with different sizes were found at the 0.05 level of significance (Sig. value = 0.036). Especially, there is statistically significant difference in the flexibility dominant culture among firms with different sizes (Sig. value = 0.015). In addition, in term of the dimensions of culture, there is significant difference in the support orientation among firms with different sizes (Sig. value = 0.037). Organizational Structure There is no statistically significant difference in organizational culture among firms with different organizational structure. Similarly, statistically significant differences in dimensions of culture among firms with different organizational structure were not found. Foreign Shareholder There is no statistically significant difference in organizational culture between wholly Thai-owed firms and partly foreign-owned firms (Sig. value = 0.659). In addition, There were no significant differences in dimensions of culture between the two groups. 121
10 Proposition-Test Proposition 1: There will be significant difference in organizational culture between firms which introduce and do not-introduce innovations. Table 4 shows that no statistically significant difference in organizational culture between firms that use and those who do not use innovations was found. (significance value= at the 0.05 level). Table 4 Mann-Whitney U Test for Organizational Culture and the Use of Management Accounting Innovations Organizational culture Mann-Whitney Wilcoxon W Z Asymp.Sig. U (2-tailed)* Culture:** Flexibility type - Control type Note. * - at the 0.05 level of significance ** - The organizational culture consists of two dominant types: flexibility and control types. - Data drawn from Question 29 (The Use of management accounting innovations) However, Table 5 shows that the firms with greater intensity of culture reflecting the flexibility dominant type had the higher potential of using innovations. On the contrary, the firms with greater intensity of culture reflecting the control dominant type had the higher possibility of not using innovations. This is obviously a significant finding as more control based cultures tend not to be conducive to management innovations. 122
11 Table 5 Descriptive Statistics for Organizational Culture and the Use of Management Accounting Innovations Culture Flexibility Control Organizational culture N Mean Rank Sum of Ranks - non-use - use Total - non-use - use Total - non-use - use Total Note. ** - The organizational culture consists of two dominant types: flexibility and control types. - Data drawn from Question 29 (The Use of management accounting innovations) According to the organizational culture model of Van Muijen et al. (1999, pp ), the organizational culture is divided into four dimensions: the support; the innovation; the rules; and the goal dimensions. The support and innovation dimensions reflect the flexibility dominant types while the rules and goal dimensions reflect the control dominant type. This study also found that there are no statistically significant differences in the support, the innovation, the rules and the goal orientations between firms that use and do not use innovations (significance values=0.209, 0.527, and 0.861, respectively). Nevertheless, the firms with greater intensity of culture reflecting the support and the innovation orientation had a higher potential of using innovations. In contrast the firms with higher emphasis of culture reflecting the rules and the goal orientations had the higher possibility of not using innovations. Proposition 2: The attributes of organizational culture can predict the use of management innovations. Seeing that there is no statistically significant relationship between organizational culture and the use of management accounting innovations (Proposition 1), Proposition 2 cannot be tested. Summary and Discussion The aim of this study was to investigate the relationship between organizational culture and the use of management accounting innovations (including ABC, ABM, BSC and TC). Seeing that culture is a factor influencing practically all aspects of organizational interactions. There are few management accounting studies that examine 123
12 organizational culture (Henri 2004). The results of this study makes a contribution to existing knowledge in the area of management accounting, especially ABC, ABM, BSC or TC. The results suggest that the firms with greater intensity of culture reflecting the support and the innovation dimensions (the flexibility dominant type) had the higher potential of using management accounting innovations. That is, these firms emphasize teamwork, participation, openness to change and adaptability. The generalizability of the findings of this study may be limited by the sample size which included only public firms listed on the Stock Exchange of Thailand (SET) or by four management accounting techniques (ABC, ABM, BSC or TC). Thus, it would be interesting for future research to capture other management accounting techniques. References Bjornenak, T. (1997). Diffusion and accounting: The case of ABC in Norway. Management Accounting Research, 8, Chen, G., Firth, M., & Park, K. (2001). The implementation of benefits of activity-based costing: Hong Kong Study. Asia Review of Accounting, 9( 2), Deshpande, R., Farley, J. U., & Webster, F. E. (1993). Corporate culture customer orientation and innovativeness in Japanese firms: A quadrad analysis. Journal of Marketing, 57, Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations, and Society, 22(2), Green, F. B., & Amenkhienan, F. E. (1992). Accounting innovation a crosssection survey of manufacturing firms. Journal of Cost Management for the Manufacturing Industry (US), 6, Hansen, D. R., & Mowen, M. M. (2006). Management accounting: The cornerstone for business decision. South Western, Mason: Thomson. Henri, J. F. (2004). Organizational culture and performance measurement system. Accounting Organizations and Society, 10,
13 Hillton, R.W. (2005). Management accounting : Creating value in a dynamic business environment (6 th ed.). NewYork: Mc Graw Hill Jrwin Companies, Inc. Kaplan, R. S. (1994). Management accounting ( ): Development of new practice and theory. Management Accounting Research, 5, Kaplan, R.S. (1998). Innovation action research: Creating new management theory and practice. Journal of Management Accounting, 20, Lockamy III, A., & Smith, W1. (2000). Target costing for supply chain management: criteria and selection. Industrial Management & Data Systems, Nguyen, H.V., & Brooks, A. (1997). An Empirical investigation of adoption issue relating to activity-based costing, Asian Review of Accounting, 5(1), O Reilly, C. A., Chatman, J., & Caldwell D. F. (1991). People and organizational culture: A profile comparison approach to assessing person-organization fit. Academy of Management Journal, 14(1), Quinn, R. E., & Rohrbaugh, J. (1983, March). A spatial model of effectiveness criteria: Towards a competing values approach to organizational analysis. Management Science, 29( 3), Rambersad, H. K. (2003). Total performance scorecard: Redefining management to achieve performance with integrity. Amsterdam: Buttle worth- Heihemann. Schein E. H. (1990). Organizational culture. American Psychological Association, 45(2), Schwartz, H., & Davis, S. M. (1981). Matching corporate culture and business strategy. Organizational Dynamics. Summer, 10(1), Smith, M. (1998). Culture and organizational change. Management Accounting, 76(7), Jul/Aug. ABI/ Inform Global, Van Muijen, J., Koopman, P., De Witte, K., De Cock G., Susani, Z., Lemoine, C., et al. (1999). Organizational culture: The focus questionnaire. European Journal of Work and Organizational Psychology, 8(4),
14 126 RU. Int. J. vol. 3(1), 2009
A Survey of the Relationship between Quality of Work Life and Customer Relationship Management (Case Study: Keshavarzi Bank Branches of Kermanshah)
ORIGINAL ARTICLE Received 15 Oct. 2012 Accepted 30 Dec. 2012 2012, Scienceline Publication www.science-line.com Asian Journal of Social and Economic Sciences Asian J. Soc. Econ. Sci. 1(1): 18-22, 2012
More informationTHE USE OF PERFORMANCE MEASURES IN SMALL TO MEDIUM ENTERPRISES (SMEs) AN EXPLORATORY STUDY
THE USE OF PERFORMANCE MEASURES IN SMALL TO MEDIUM ENTERPRISES (SMEs) AN EXPLORATORY STUDY Brendan Phillips, Thomas Tan Tsu Wee and Tekle Shanka Curtin Business School Keywords: SMEs, performance measures,
More informationCreating a Strategy-Focused Organization
Creating a Strategy-Focused Organization Werner Bruggeman Valerie Decoene Geert Scheipers In recent years, organizations have sought to develop more comprehensive performance measurement systems to provide
More informationUNDERSTANDING EXPLORATORY USE
UNDERSTANDING EXPLORATORY USE OF ERP SYSTEMS 1 Rui D. Sousa Terry College of Business University of Georgia rsousa@uga.edu Dale L. Goodhue Terry College of Business University of Georgia dgoodhue@terry.uga.edu
More informationDoes organizational culture cheer organizational profitability? A case study on a Bangalore based Software Company
Does organizational culture cheer organizational profitability? A case study on a Bangalore based Software Company S Deepalakshmi Assistant Professor Department of Commerce School of Business, Alliance
More informationTHE LINK BETWEEN ORGANIZATIONAL CULTURE AND PERFORMANCE MANAGEMENT PRACTICES: A CASE OF IT COMPANIES FROM ROMANIA
THE LINK BETWEEN ORGANIZATIONAL CULTURE AND PERFORMANCE MANAGEMENT PRACTICES: A CASE OF IT COMPANIES FROM ROMANIA Dobre Ovidiu-Iliuta The Bucharest University of Economic Studies (Institute of Doctoral
More informationISBN Proceedings of 2010 International Conference on Business, Economics and Tourism Management (CBETM 2010)
ISBN 978-1-84626-026-1 Proceedings of 2010 International Conference on Business, Economics and Tourism Management (CBETM 2010) Singapore, 26-28 February, 2010 Factors Influencing Activity-Based Costing
More informationROLE OF ORGANIZATIONAL CULTURE ON PROJECT SUCCESS
ROLE OF ORGANIZATIONAL CULTURE ON PROJECT SUCCESS Hulya Julie Yazici, Lutgert School of Business, Florida Gulf Coast University, Fort Myers, FL 33965, (239)590-7335, hyazici@fgcu.edu ABSTRACT The purpose
More informationEVALUATION OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS
49 International Journal of Information Science and Technology EVALUATION OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS H. Sajady, Ph.D. M. Dastgir, Ph.D. Department of Economics and Social Sciences
More informationStrategic Management Accounting Practices in Croatia
Strategic Management Accounting Practices in Croatia Branka Ramljak, Professor and Vice Rector of the University of Split, Croatia Andrijana Rogošić, PhD, Faculty of Economics, University of Split, Croatia
More informationModel of Learning Organizational Development of Primary School Network under the Office of Basic Education Commission
International Education Studies; Vol. 8, No. 7; 2015 ISSN 1913-9020 E-ISSN 1913-9039 Published by Canadian Center of Science and Education Model of Learning Organizational Development of Primary School
More informationEffectiveness of Performance Appraisal: Its Outcomes and Detriments in Pakistani Organizations
Effectiveness of Performance Appraisal: Its Outcomes and Detriments in Pakistani Organizations Hafiz Muhammad Ishaq Federal Urdu University of Arts, Science and Technology, Islamabad, Pakistan E-mail:
More informationIntegration of activity-based budgeting and activity-based management
International Journal of Economics, Finance and Management Sciences 2013; 1(4): 181-187 Published online August 10, 2013 (http://www.sciencepublishinggroup.com/j/ijefm) doi: 10.11648/j.ijefm.20130104.11
More informationManagement accounting practices in the UK food and drinks industry
ISSN 1744-7038 (online) ISSN 1744-702X (print) Research Executive Summaries Series Management accounting practices in the UK food and drinks industry Vol. 2, No. 8 By Magdy Abdel-Kader University of Essex
More informationEFFECTS OF CUSTOMER ORIENTATION, LEARNING ORIENTATION AND INNOVATIVENESS ON HOTEL PERFORMANCE - EVIDENCE FROM CLUJ COUNTY
EFFECTS OF CUSTOMER ORIENTATION, LEARNING ORIENTATION AND INNOVATIVENESS ON HOTEL PERFORMANCE - EVIDENCE FROM CLUJ COUNTY Stegerean Roxana, Petre Anamaria, Gavrea Corina Management Department, Faculty
More informationThe impact of quality management principles on business performance. A comparison between manufacturing and service organisations
The impact of quality principles on A comparison between manufacturing and service organisations by Åsa Rönnbäck* and Lars Witell** *Division of Sciences, Chalmers University of Technology, SE-412 96 Göteborg,
More informationThe Administrative Creativity Skills of the Public Schools Principals in Tafila Directorate of Education
Kamla-Raj 2011 Int J Edu Sci, 3(1): 1-7 (2011) The Administrative Creativity Skills of the Public Schools Principals in Tafila Directorate of Education Suliman S. Al-hajaya and Atallah A. Al-roud * Department
More informationService Quality Value Alignment through Internal Customer Orientation in Financial Services An Exploratory Study in Indian Banks
Service Quality Value Alignment through Internal Customer Orientation in Financial Services An Exploratory Study in Indian Banks Prof. Tapan K.Panda* Introduction A high level of external customer satisfaction
More informationExamining the Degree of Organizational Agility from Employees Perspective (Agriculture - Jahad Organization of Shahrekord City)
Examining the Degree of Organizational Agility from Employees Perspective (Agriculture - Jahad Organization of Shahrekord City) Soheila Mehrabi 1 M.A. Student of Educational Administration, Department
More informationPERFORMANCE MANAGEMENT AND EMPLOYEE SATISFACTION
Milica Jaksic, and Milos Jaksic: 85 MILICA JAKSIC 1, and MILOS JAKSIC 2 JEL Classification: J 63; L 25; M 52; M 54; Review Received: April 14, 212 Accepted: February 21, 213 Abstract In modern organization
More informationAdvanced Master Business Administration RD50300 Managerial Accounting ( 管 理 會 計 )
Advanced Master Business Administration RD50300 Managerial Accounting ( 管 理 會 計 ) Fall 2009 (98 學 年 度 第 1 學 期 ) The graduate program of Advanced Master Business Administration provides high quality education
More informationDESIGN OF CORPORATE PERFORMANCE MANAGEMENT SYSTEM: CASE STUDY AT X COMPANY IN INDONESIA
DESIGN OF CORPORATE PERFORMANCE MANAGEMENT SYSTEM: CASE STUDY AT X COMPANY IN INDONESIA Dermawan Wibisono Graduate School of Business and Management, Bandung Institute of Technology, Bandung, Indonesia
More informationORGANIZATIONAL CULTURE - AN ESSENTIAL FACTOR FOR INCREASING THE COMPETITIVENESS OF A COMPANY
ROMANIAN ACADEMY COSTIN C. KIRIŢESCU NATIONAL INSTITUTE OF ECONOMIC RESEARCH ORGANIZATIONAL CULTURE - AN ESSENTIAL FACTOR FOR INCREASING THE COMPETITIVENESS OF A COMPANY Thesis Coordinator Prof. Univ.
More informationFactors of Short Term Investment Decision Making
International Journal of Management & Organizational Studies Volume 2, Issue 4, 2013 ISSN: 2305-2600 Factors of Short Term Investment Decision Making Dr. Mohsin Bashir and Amir Nisar Author(s) Biography
More informationEffect of Job Autonomy Upon Organizational Commitment of Employees at Different Hierarchical Level
psyct.psychopen.eu 2193-7281 Research Articles Effect of Job Autonomy Upon Organizational Commitment of Employees at Different Hierarchical Level Shalini Sisodia* a, Ira Das a [a] Department of Psychology,
More informationTHE ROLE OF CONSUMERS NEEDS AND WANTS IN THE DESIGN OF MBA (MARKETING) CURRICULUM: OPPOSING VIEWS FROM STUDENTS VS. EMPLOYERS IN THE DESIRED COURSE
THE ROLE OF CONSUMERS NEEDS AND WANTS IN THE DESIGN OF MBA (MARKETING) CURRICULUM: OPPOSING VIEWS FROM STUDENTS VS. EMPLOYERS IN THE DESIRED COURSE Assistant Professor Kawpong Polyorat, Ph.D. Department
More informationEFFECTS OF JOB RELATED FACTORS AS MOTIVATORS ON PERFORMANCE AND SATISFACTION OF EMPLOYEES IN INFORMATION TECHNOLOGY FIRMS
International Interdisciplinary Journal of Scientific Research ISSN: 22-9833 www.iijsr.org EFFECTS OF JOB RELATED FACTORS AS MOTIVATORS ON PERFORMANCE AND SATISFACTION OF EMPLOYEES IN INFORMATION TECHNOLOGY
More informationThe Relationship of Organizational Culture and the Implementation of Total Quality Management in Construction Firms
Surveying and Built Environment Vol 18 (1), 7-16 June 2007 ISSN 1816-9554 The Relationship of Organizational Culture and the Implementation of Total Quality Management in Construction Firms Canis WM Cheng
More informationStrategy, Organization Design, and Effectiveness. 2001 South-Western College Publishing Cincinnati, Ohio Daft, Organization Theory and Design 7/e
Chapter Two Strategy, Organization Design, and Effectiveness 2001 South-Western College Publishing Cincinnati, Ohio Daft, Organization Theory and Design 7/e 2- Top Management Role in Organization Direction,
More informationIJSM, Volume 14, Number 2, 2014 ISSN: 1555-2411 ABSTRACTS 1. FORMALIZATION OF MANAGEMENT ACCOUNTING: A BAYESIAN APPROACH
S 1. FORMALIZATION OF MANAGEMENT ACCOUNTING: A BAYESIAN APPROACH Christine Duller, Johannes Kepler University, Linz, AUSTRIA Daniela Pauger, Johannes Kepler University, Linz, AUSTRIA Helga Wagner, Johannes
More informationHow To Understand And Understand Activity Based Management
Technical Briefing DEVELOPING AND PROMOTING STRATEGY APRIL 2001 Activity-based Management An Overview IN THIS BRIEFING Part 1 General FAQs Part 2 Practical guidance on implementing ABM Part 3 Checklist
More informationIdentification of Critical Success Factors for Successful TQM Implementation in Textile Industries, Pakistan
Global Advanced Research Journal of Management and Business Studies (ISSN: 2315-5086) Vol. 3(10) pp. 473-478, October, 2014 Available online http://garj.org/garjmbs/index.htm Copyright 2014 Global Advanced
More informationExperiences of Building Cost Models for Software Systems: An Industrial Case Study
Experiences of Building Cost Models for Software Systems: An Industrial Case Study KIM VAATAJA, JUKKA PIIROINEN, PASI OJALA, JANNE JARVINEN Department of Accounting University of Oulu, Oulu Business School
More informationTHE IMPORTANCE OF KNOWLEDGE MANAGEMENT IN ORGANIZATIONS WITH EMPHASIS ON THE BALANCED SCORECARD LEARNING AND GROWTH PERSPECTIVE
THE IMPORTANCE OF KNOWLEDGE MANAGEMENT IN ORGANIZATIONS WITH EMPHASIS ON THE BALANCED SCORECARD LEARNING AND GROWTH PERSPECTIVE Danijela Jelenic Faculty of Economics, University of Nis, Republic of Serbia
More informationIntercultural sensitivity of students from departments of nursing and healthcare administration. Abstract
Intercultural sensitivity of students from departments of nursing and healthcare administration Abstract Since globalization requires people from diverse cultural backgrounds to communicate effectively,
More informationin nigerian companies.
Information Management 167 in nigerian companies. Idris, Adekunle. A. Abstract: Keywords: Relationship Marketing, Customer loyalty, Customer Service, Relationship Marketing Strategy and Nigeria. Introduction
More informationPerformance Management for Inter-organization Information Systems Performance: Using the Balanced Scorecard and the Fuzzy Analytic Hierarchy Process
Performance Management for Inter-organization Information Systems Performance: Using the Balanced Scorecard and the Fuzzy Analytic Hierarchy Process Y. H. Liang Department of Information Management, I-SHOU
More informationANALYZING THE SIGNIFICANCE OF RE-ENGINEERING THE BUSINESS PROCESS IN CORPORATE STRATEGY
International Journal of Economics, Commerce and Management United Kingdom Vol. III, Issue 2, Feb 2015 http://ijecm.co.uk/ ISSN 2348 0386 ANALYZING THE SIGNIFICANCE OF RE-ENGINEERING THE BUSINESS PROCESS
More informationAdvanced Master Business Administration RD50300 Managerial Accounting ( 管 理 會 計 )
Advanced Master Business Administration RD50300 Managerial Accounting ( 管 理 會 計 ) Fall 2008 (97 學 年 度 第 1 學 期 ) The graduate program of Advanced Master Business Administration provides high quality education
More informationInternational Journal of Business and Social Science Vol. 3 No. 24 [Special Issue December 2012]
International Journal of Business and Social Science Vol. 3 No. 24 [Special Issue December 2012] The Impact of Electronic Human Resource Management on Organization's Market Share: An Empirical Study on
More informationEFFECTS OF ADVANCED MANUFACTURING TECHNOLOGY ADOPTION AND MARKET COMPETITION ON MANAGEMENT ACCOUNTING SYSTEM OF MANUFACTURING FIRMS IN MALAYSIA
EFFECTS OF ADVANCED MANUFACTURING TECHNOLOGY ADOPTION AND MARKET COMPETITION ON MANAGEMENT ACCOUNTING SYSTEM OF MANUFACTURING FIRMS IN MALAYSIA Siow Yung Ern Putra Business School esther_siow@yahoo.com
More informationBusiness Process Change and the Role of the Management Accountant
Butler University Digital Commons @ Butler University Scholarship and Professional Work - Business College of Business 1998 Business Process Change and the Role of the Management Accountant Sakthi Mahenthiran
More informationEffects of e-commerce on supply chain of production companies in Isfahan
International Journal of Advanced Biotechnology and Research (IJBR) ISSN 0976-2612, Online ISSN 2278 599X, Vol-7, Special Issue3-April, 2016, pp260-269 http://www.bipublication.com Research Article Effects
More informationStrategic Management Accounting Techniques in Romanian Companies: Some Survey Evidence
Available online at www.sciencedirect.com Procedia Economics and Finance 3 ( 2012 ) 387 396 Emerging Markets Queries in Finance and Business Strategic Management Accounting Techniques in Romanian Companies:
More informationChallenges and Opportunities of Management Accounting in Iran Industries
International Journal of Economic Behavior and Organization 2013; 1(6): 56-60 Published online October 20, 2013 (http://www.sciencepublishinggroup.com/j/ijebo) doi: 10.11648/j.ijebo.20130106.11 Challenges
More informationThe Relationship between Emotional Intelligence and Conflict Management Styles among Teachers MAJID ALIASGARI FARZANEH FARZADNIA
The Relationship between Emotional Intelligence and Conflict Management Styles among Teachers MAJID ALIASGARI PHD, DEPARTMENT OF CURRICULUM STUDY, KHARAZMI UNIVERSITY, TEHRAN, ISLAMIC REPUBLIC OF IRAN
More informationOnline International Interdisciplinary Research Journal, {Bi-Monthly}, ISSN 2249-9598, Volume-V, Issue-V, Sept-Oct 2015 Issue
Study of Employee Perception towards Performance Appraisal System with Special Reference to Education Sector in Pune City Sunanda Navale Founder Secretary, Sinhgad Technical Education Society, Ambegaon
More informationMarketing (MSc) Vrije Universiteit Amsterdam - Fac. der Economische Wet. en Bedrijfsk. - M Marketing - 2010-2011
Marketing (MSc) Vrije Universiteit Amsterdam - - M Marketing - 2010-2011 Vrije Universiteit Amsterdam - - M Marketing - 2010-2011 I The MSc programme in Marketing combines in-depth academic study with
More informationTotal Quality Management in the Malaysian Automobile Industry
Total Quality Management in the Malaysian Automobile Industry Ismah Osman Faculty of Business Management, Universiti Teknologi MARA 40450, Shah Alam, Selangor, Malaysia Tel: 60-3-554-4446 E-mail: ismah817@salam.uitm.edu.my
More informationBusiness Performance Evaluation Model for the Taiwan Electronic Industry based on Factor Analysis and AHP Method
Proceedings of the World Congress on Engineering 200 Vol III WCE 200, June 0 - July 2, 200, London, U.K. Business Performance Evaluation Model for the Taiwan Electronic Industry based on Factor Analysis
More informationUNDERSTANDING SUPPLY CHAIN MANAGEMENT AND ITS APPLICABILITY IN THE PHILIPPINES. Ma. Gloria V. Talavera*
Philippine Management Review 2008, Vol. 15, pp. 1-14. UNDERSTANDING SUPPLY CHAIN MANAGEMENT AND ITS APPLICABILITY IN THE PHILIPPINES Ma. Gloria V. Talavera* This is an exploratory study to determine the
More informationUsing the Organizational Cultural Assessment (OCAI) as a Tool for New Team Development
Using the Organizational Cultural Assessment (OCAI) as a Tool for New Team Development Jeff Suderman Regent University The Organizational Cultural Assessment Instrument (OCAI) is a psychometric tool developed
More informationGrand Rapids Community College Grand Rapids, Michigan
National Initiative for Leadership & Institutional Effectiveness Grand Rapids Community College Grand Rapids, Michigan Personal Assessment of the College Environment (PACE) Analysis by Personnel Classification
More informationUsing Balance Score Card in aligning strategy implementation according to information technology development in organization
2011 3rd International Conference on Information and Financial Engineering IPEDR vol.12 (2011) (2011) IACSIT Press, Singapore Using Balance Score Card in aligning strategy implementation according to information
More informationPERFORMANCE MEASUREMENT OF INSURANCE COMPANIES BY USING BALANCED SCORECARD AND ANP
PERFORMANCE MEASUREMENT OF INSURANCE COMPANIES BY USING BALANCED SCORECARD AND ANP Ronay Ak * Istanbul Technical University, Faculty of Management Istanbul, Turkey Email: akr@itu.edu.tr Başar Öztayşi Istanbul
More informationAn Empirical Study on the Influence of Perceived Credibility of Online Consumer Reviews
An Empirical Study on the Influence of Perceived Credibility of Online Consumer Reviews GUO Guoqing 1, CHEN Kai 2, HE Fei 3 1. School of Business, Renmin University of China, 100872 2. School of Economics
More informationMobile Stock Trading (MST) and its Social Impact: A Case Study in Hong Kong
Mobile Stock Trading (MST) and its Social Impact: A Case Study in Hong Kong K. M. Sam 1, C. R. Chatwin 2, I. C. Ma 3 1 Department of Accounting and Information Management, University of Macau, Macau, China
More informationEvaluating the Factors Affecting on Intension to Use of E-Recruitment
American Journal of Information Science and Computer Engineering Vol., No. 5, 205, pp. 324-33 http://www.aiscience.org/journal/ajisce Evaluating the Factors Affecting on Intension to Use of E-Recruitment
More informationExploring the Antecedents of Electronic Service Acceptance: Evidence from Internet Securities Trading
Exploring the Antecedents of Electronic Service Acceptance: Evidence from Internet Securities Trading Siriluck Rotchanakitumnuai Department of Management Information Systems Faculty of Commerce and Accountancy
More informationEconomics, Law and Political Science
Corporate Performance Management - Tool for New Public Management JAN FUKA, PETRA LEŠÁKOVÁ Faculty of Economics and Administration University of Pardubice Studentská 95 CZECH REPUBLIC jan.fuka@upce.cz,
More informationRoles of Practitioners and Strategic Planning Practices
Roles of Practitioners and Strategic Planning Practices *** Associate Professor Dr. Kanya Sirisagul Department of Advertising and Public Relations Business Administration Faculty Ramkhamhaeng University
More informationResearch of Female Consumer Behavior in Cosmetics Market Case Study of Female Consumers in Hsinchu Area Taiwan
usiness, 2010, 2, 348-353 doi:10.4236/ib.2010.24045 Published Online December 2010 (http://www.scirp.org/journal/ib) Research of Female Consumer Behavior in Cosmetics Market Case Study of Female Consumers
More informationQuality Management as a Part of CRM
European Research Studies, Volume XVI, Special Issue on SMEs, 2013 Quality Management as a Part of CRM Karel Havlíček 1, Pavla Břečková 2, Vicky Zampeta 3 Abstract: The article describes the latest trends
More informationStudent Intelligence and Academic Achievement in Albanian Universities. Case of Vlora University
Student Intelligence and Academic Achievement in Albanian Universities. Case of Vlora University Ilirjan LIPI 1 Abstract: This study involves students of economic faculty that were attending bachelor in
More informationOrganizational Culture Assessment of Small & Medium- Sized Enterprises
The Lahore Journal of Economics 11 : 2 (Winter 2006) pp. 155-167 Organizational Culture Assessment of Small & Medium- Sized Enterprises Arshad Zaheer *, Kashif ur Rehman ** and Abrar Ahmad *** Abstract
More informationEmpowerment and Organizational Change
International Research Journal of Applied and Basic Sciences 2013 Available online at www.irjabs.com ISSN 2251-838X / Vol, 4 (1):1-5 Science Explorer Publications Empowerment and Organizational Change
More information*Author for Correspondence. Keywords: Social Responsibility, Market Orientation, Customer Relationship Management, Performance
THE EFFECT OF SOCIAL RESPONSIBILITY, MARKET ORIENTATION AND CUSTOMER RELATIONSHIP MANAGEMENT ON PERFORMANCE USING A BALANCED SCORECARD APPROACH (CASE STUDY DAIRY COMPANIES SHIRAZ) Fatemeh Keshavars Pour
More informationImpact of Human Resource Practices on Employees Productivity A Comparative Study between Public and Private Banks in India
International Journal of Trade and Commerce-IIARTC January-June 2012, Volume 1, No. 1, pp. 142-148 ISSN-2277-5811 SGSR. (www.sgsrjournals.com) All right reserved. Impact of Human Resource Practices on
More informationEvaluating the Relationship between Service Quality and Customer Satisfaction in the Australian Car Insurance Industry
2012 International Conference on Economics, Business Innovation IPEDR vol.38 (2012) (2012) IACSIT Press, Singapore Evaluating the Relationship between Service Quality and Customer Satisfaction in the Australian
More informationKittipat Laisasikorn Thammasat Business School. Nopadol Rompho Thammasat Business School
A Study of the Relationship Between a Successful Enterprise Risk Management System, a Performance Measurement System and the Financial Performance of Thai Listed Companies Kittipat Laisasikorn Thammasat
More informationEffect of Empowerment on Employees Performance
Effect of Empowerment on Employees Performance Gaudreau Meyerson G_ Meyerson@an.it.eu Blanchard Dewettinck bdew@an.it.eu Abstract: The main purpose of this paper is to determining the effect of Empowerment
More informationDeveloping and Validating Customer Relationship Management (CRM) Practices Construct
International Journal of Business and Behavioral Sciences Vol., No.; January 0 Developing and Validating Customer Relationship Management (CRM) Practices Construct Zuliana Zulkifli, *Izah Mohd Tahir Faculty
More informationAsian Economic and Financial Review AN EXAMINATION OF THE FACTORS THAT DETERMINE THE PROFITABILITY OF THE NIGERIAN BEER BREWERY FIRMS
Asian Economic and Financial Review journal homepage:http://aessweb.com/journal-detail.php?id=5002 AN EXAMINATION OF THE FACTORS THAT DETERMINE THE PROFITABILITY OF THE NIGERIAN BEER BREWERY FIRMS Okwo
More informationOrganizational Factors Affecting E-commerce Adoption in Small and Medium-sized Enterprises
Tropical Agricultural Research Vol. 22 (2): 204-210 (2011) Short communication Organizational Factors Affecting E-commerce Adoption in Small and Medium-sized Enterprises R.P.I.R. Senarathna and H.V.A.
More informationISO 9000 IMPLEMENTATION AND PERFORMANCE IMPROVEMENT IN VIETNAMESE MANUFACTURING COMPANIES
ISO 9000 IMPLEMENTATION AND PERFORMANCE IMPROVEMENT IN VIETNAMESE MANUFACTURING COMPANIES Phan Chi Anh 1, Nguyen Hue Minh 1, Luong Vu Mai Hoa 1, and Yoshiki Matsui 2 1 University of Economics and Business,
More informationThe empirical link between the internet, firmspecific characteristics, market characteristics, export marketing strategy and performance
Southern Cross University epublications@scu Southern Cross Business School 2007 The empirical link between the internet, firmspecific characteristics, market characteristics, export marketing strategy
More informationPondicherry University 605014 India- Abstract
International Journal of Management and International Business Studies. ISSN 2277-3177 Volume 4, Number 3 (2014), pp. 309-316 Research India Publications http://www.ripublication.com Management Information
More informationPerformance Management Systems: Conceptual Modeling
2011 International Conference on Economics and Business Information IPEDR vol.9 (2011) (2011) IACSIT Press, Bangkok, Thailand Performance Management Systems: Conceptual Modeling Dmitry Isaev Business Analytics
More informationBENEFITS DERIVED BY SMEs THROUGH IMPLEMENTATION OF TQM
BENEFITS DERIVED BY SMEs THROUGH IMPLEMENTATION OF TQM Yogesh A. Chauhan 1 1 Associate Professor, Mechatronics Engineering Department, G.H.Patel College of Engineering & Technology, Gujarat, India, Abstract
More informationMANAGING THE RELATIONSHIP: DOES TRUST LEAD TO COOPERATION? Jane Roberts and Bill Merrilees Griffith University
MANAGING THE RELATIONSHIP: DOES TRUST LEAD TO COOPERATION? Jane Roberts and Bill Merrilees Griffith University Track: Market Orientation and Relationship Marketing ABSTRACT This paper examines the relationship
More informationThe Impact of Affective Human Resources Management Practices on the Financial Performance of the Saudi Banks
327 The Impact of Affective Human Resources Management Practices on the Financial Performance of the Saudi Banks Abdullah Attia AL-Zahrani King Saud University azahrani@ksu.edu.sa Ahmad Aref Almazari*
More informationLeadership Frames and Perceptions of Effectiveness among Health Information Management Program Directors
Leadership Frames and Perceptions of Effectiveness among Health Information Management Program Directors 1 Leadership Frames and Perceptions of Effectiveness among Health Information Management Program
More informationProfiling Top Service Firms. Abstract. Introduction
Profiling Top Service Firms Brendan Gray, Sheelagh Matear, Kenneth Deans, Philip Matheson, Jim Bell, Tony Garrett, Graham Cowley David Buisson University of Otago Abstract Although the services sector
More informationImpact of Enrollment Timing on Performance: The Case of Students Studying the First Course in Accounting
Journal of Accounting, Finance and Economics Vol. 5. No. 1. September 2015. Pp. 1 9 Impact of Enrollment Timing on Performance: The Case of Students Studying the First Course in Accounting JEL Code: M41
More informationManagement Accounting Practices: A Comparative Analysis of Manufacturing and Service Industries
ASA University Review, Vol. 4 No. 1, January June, 2010 Management Accounting Practices: A Comparative Analysis of Manufacturing and Service Industries Farjana Yeshmin * Rehana Fowzia * Abstract The study
More informationExploring the role of human capital on firm s structural capital in. Iranian e-business industry
2011 3rd International Conference on Information and Financial Engineering IPEDR vol.12 (2011) (2011) IACSIT Press, Singapore Exploring the role of human capital on firm s structural capital in Iranian
More informationTechnological innovations, activity based costing and satisfaction
Technological innovations, activity based costing and satisfaction Dr. Davood Askarany The University of Auckland Key words: Management accounting changes; diffusion; innovation, technological changes;
More informationAn Exploratory Study of the Level of Sophistication of Management Accounting Practices in Libyan Manufacturing Companies
An Exploratory Study of the Level of Sophistication of Management Accounting Practices in Libyan Manufacturing Companies Nassr Saleh Mohamad Ahmad Abdulghani Leftesi Assoc Prof. Dr. Nassr Saleh Mohamad
More informationFrom the Individual to the World: How the Competing Values Framework Can Help Organizations Improve Global Strategic Performance
From the Individual to the World: How the Competing Values Framework Can Help Organizations Improve Global Strategic Performance Scott Lincoln Handong Global University In a competitive global economy,
More informationSTRATEGIC COST MANAGEMENT ACCOUNTING INSTRUMENTS AND THEIR USAGE IN ALBANIAN COMPANIES ABSTRACT
STRATEGIC COST MANAGEMENT ACCOUNTING INSTRUMENTS AND THEIR USAGE IN ALBANIAN COMPANIES Marsel Sulanjaku Lecturer at A.Xhuvani University ALBANIA Ali Shingjergji Lecturer at A.Xhuvani University ALBANIA
More informationThe Effect of Flexible Learning Schedule on Online Learners Learning, Application, and Instructional Perception
1060 The Effect of Flexible Learning Schedule on Online Learners Learning, Application, and Instructional Perception Doo H. Lim University of Tennessee Learning style has been an important area of study
More informationConsumer Buying and Decision Making Behavior of a Digital Camera in Thailand
Consumer Buying and Decision Making Behavior of a Digital Camera in Thailand Kawee Boonlertvanich Institute of International Studides, Ramkhamhaeng University Bangkok, Thailand E-mail: kaweeb@hotmail.com
More informationRelationship Marketing: Is It a Paradigm Shift?
Introduction Relationship marketing emerged as a contestant to traditional marketing theories since the early 1990s. Proponents of relationship marketing as a paradigm shift to traditional marketing theories
More informationSurveying the Influence of Customer Relationship Management on Gaining Competitive Advantage
Surveying the Influence of Customer Relationship Management on Gaining Competitive Advantage Hassan Mehrmanesh Faculty of, Islamic Azad University, Central Tehran Branch, Tehran, Iran Ahmad Hedayati zafarghandi
More informationNursing Framework and Program Outcomes
Nursing Framework and Program Outcomes The program's conceptual framework is based on the National League for Nursing (NLN) Educational Competencies Model and the components within it. The model consists
More informationOrganizational Culture and Employee Satisfaction: An Exploratory Study
Organizational Culture and Employee Satisfaction: An Exploratory Study Xiaoxia Zhang and Bing Li Abstract Organizational culture has been considered as one of important core competencies of an organization.
More informationJ. Appl. Environ. Biol. Sci., 5(5)220-226, 2015 2015, TextRoad Publication
2015, TextRoad Publication ISSN: 2090-4274 Journal of Applied Environmental and Biological Sciences www.textroad.com Evaluation of the Impact of Change Management Dimensions on Increasing Organizational
More informationCorporate Culture of Korean Business
Corporate Culture of Korean Business Xiaohui Zhang Yew Kok Poong Supervisor: Ms. Lan Qiu Introduction Culture is a set of values, beliefs, and habits that are shared by the people in a society or nation,
More informationMEASURING EMPLOYEE EXPERIENCE TO DRIVE POSITIVE EMPLOYEE ENGAGEMENT A FORESEE WHITE PAPER
MEASURING EMPLOYEE EXPERIENCE TO DRIVE POSITIVE EMPLOYEE ENGAGEMENT A FORESEE WHITE PAPER 2014 ForeSee 2 MEASURING EMPLOYEE EXPERIENCE TO DRIVE POSITIVE EMPLOYEE ENGAGEMENT TABLE OF CONTENTS All Employee
More information