فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:3 Issue: 7, Jul 2016

  • تاریخ انتشار: 1395/05/15
  • تعداد عناوین: 6
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  • Yoeung Sothan, Li Baoku, Wu Zheng Xiang Page 399
    The paper aims to study the relationship between organizational commitment and knowledge sharing; organizational commitment and employee creativity; knowledge sharing and employee creativity; and the knowledge sharing plays as mediator role. Simple sizes of 342 respondents from 17 four and five star hotels were collected in Cambodia. In order to achieve the purposes of this study and test the hypotheses, so that structural equation model (SEM) was employed. Results revealed that organizational commitment have influence on knowledge sharing and employee creativity, respectively; knowledge sharing has influence on employee creativity; and knowledge sharing also plays as partially mediated between organizational commitment and employee creativity. The finding is to fulfill the gap of literature and empirical study.
    Keywords: Affective Commitment, Continuance Commitment, Normative Commitment, Knowledge Sharing, Creativity
  • Majid Feyz Arefi *, Gholamreza Tavakoli, Omid Heidari, Masoumeh Mirjafari Lashkajani Page 411
    The purpose of this research is to deepening the conventional superficial view to the customer satisfaction, providing three-phase approach to measure customer satisfaction within the process of customer satisfaction management, and then designing a conceptual model for the manufacturing organizations. The study is of kind of mixed method research. The proposed model in this study is designed after reviewing the literature and analysis of more than 35 models and frameworks and interviews with experts and professors; then to validate and modify the model, the two-round Delphi technique and quantitative methods including scrolling is utilized. The results of this research include developing a conceptual model with 5 dimensions and 25 components for assessing customer satisfaction in manufacturing organizations. Also, the study showed that the current practices of survey (questionnaire) do not have enough efficiency to measure customer satisfaction. The proposed three-phase approach of the present research is consisted of three phase: the initial phase (questionnaire), the middle phase (expert panels), and the final phase (field visits) which complement each other and they are provided within the customer satisfaction management process. The main pillars of customer satisfaction in the final model developed in this study are consisted of 5 dimensions of quality and innovation, service and support, cost and utility, customer loyalty and corporate image. This model is applicable for manufacturing organizations (product-oriented), which are mainly placed in the group of large organizations. The research new approach towards measuring and managing customer satisfaction leads to the idea of recreating the intellectual system and the dominant notion in the field of customer satisfaction in manufacturing organizations. The proposed approach can improve the assessing style and method of customer satisfaction management from traditional paradigm of reactive and unilateral relationship (passive single-way) to the richer paradigm of bilateral and active relationship (proactive two-ways). In fact, this study is conducted to shift and change the focus from the customer satisfaction numeric index to the customer active participation in improving the quality of products.
    Keywords: Customer Satisfaction, Customer Satisfaction Index, Manufacturing Organizations, Customer Relationship Management, Customer Satisfaction Management
  • Nafiseh Gholamreza Tehrani Page 444
    In general, corporate governance (CG) includes legal, cultural, and institutional arrangements that will determine companies’ future direction and performance. The current research mainly tries to evaluate the impact of corporate governance system quality on the performance of the companies listed in Tehran Stock Exchange. In the current research, the quality of corporate governance system is considered as the independent variable to be able to examine its impact on the dependent variables including return on assets (ROA), return on equity (ROE), economic value added (EVA), and market value added (MVA). The research statistical population is composed of all of the companies listed in Tehran Stock Exchange within 2008 to 2014, and the sample size based on screening method and after the removal of outlier observations was obtained to be 112 firms. In the research, integrated data and also panel data with fixed and random effects were used. The results from the companies’ data analysis using multivariate regression at the confidence level of 95% shows that the quality of corporate governance system has a direct and positive impact on the dependent variables including ROA, ROE, EVA, and MVA.
    Keywords: Corporate Governance, Firm Performance, Return on Assets (ROA), Return on Equity (ROE), Economic Value Added (EVA), Market Value Added (MVA)
  • Reza Ataeizadeh *, Fereshteh Abdollahi, Hushang Mohagheghi Page 453
    The aim of this research is predicting the effective factors on concurrency of stock price considering corporative governing based on neural network. This study is based on Neural Network. The data of 93 financial companies listed on Tehran Stock Exchange during the period of 6 years (2009-2015) have been studied. The sample is divided into two categories of testing and training. The results of analysis suggest that since the amount of error in testing sample is equal to training sample, thus model fitness is acceptable; Also, the results of table 7 represent that financial leverage, company size, growth opportunity, standard deviation of unlevered cash flow, standard deviation of daily yield, and controlling shareholders is effective on the concurrency of stock price.
    Keywords: Concurrency of stock price, controlling shareholders, neural network
  • Behzad Parsa Jeloudarlu *, Shahram Begzadeh Page 465
    Regarding the purpose, the present study is an applied research and descriptive - correlational in terms of procedure and aims to investigate the relationship between e-government and the performance improvement of the employees at Tax Affairs Organization in Ardebil province. Desk study and a questionnaire were used for data collection. The data collection tools in this study were standardized questionnaires, the validity and reliability of which were confirmed. The statistical population of this study included all male and female employees in Tax Affairs Organization in Ardebil province who were 320 individuals and the simple random sampling method was used to distribute the questionnaires. To investigate the hypothesis and analyze the data, the descriptive and inferential statistics were used in SPSS software. According to the Kolmogorov-Smirnov test results with the significance level obtained for the e-government and improving the performance of employees (P
    Keywords: E, government, Performance improvement, Ardabil Tax Affairs Organization
  • Behzad Parsa Jeloudarlu *, Shahram Begzadeh Page 478
    Regarding the purpose, the present study is an applied research and descriptive - correlational in terms of procedure and aims to investigate the relationship between good organizational governance and the performance improvement of the employees at Tax Affairs Organization in Ardebil province. Desk study and a questionnaire were used for data collection. The data collection tools in this study were standardized questionnaires, the validity and reliability of which were confirmed. The statistical population of this study included all male and female employees in Tax Affairs Organization in Ardebil province who were 320 individuals and the simple random sampling method was used to distribute the questionnaires. To investigate the hypothesis and analyze the data, the descriptive and inferential statistics were used in SPSS software. The Kolmogorov-Smirnov test results with the significance level of P>0.05 indicated the normal statistical distribution of the good organizational governance. Based on these findings, the Spearman correlation coefficient was used to examine the hypotheses. The results indicated that there is a significant relationship between the good organizational governance and its dimensions with the performance improvement of the employees in Tax Affairs Organization in Ardabil province.
    Keywords: Good organizational governance, Performance improvement, Ardabil Tax Affairs Organization