فهرست مطالب

International Journal of Management, Accounting and Economics
Volume:5 Issue: 6, Jun 2018

  • تاریخ انتشار: 1397/04/07
  • تعداد عناوین: 6
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  • Behzad Hassannezhad Kashani, Akbar Nasrollahi Kasmani Pages 360-410
    The current paper aims to present a literature review for the researches conducted on internet public policy themes and provides a classification scheme for future research agenda. This research conducts a literature review based on the studies published in English and in a peer-reviewed journal from 1979 to 2015. Simple criterion method was used to find articles. 427 articles identified in 267 academic journals. All these articles were analyzed by year of publication, number of articles in the selected journal and area topics. This extended literature review provides an exhaustive and valuable source for future internet public policy research for practitioners and scholars by presenting a comprehensive list of references. Although, part of this article was published by (Kashani & Kasmani, 2018), the references listing associated with each internet public policy issue is original
    Keywords: Internet, cyberspace, public policy, policy theme, simple criterion method, literature review, bibliographic study
  • Kazuhiro Ohnishi Pages 411-416
    This paper considers an economy in which a state-owned public firm, a domestic private firm and a foreign private firm compete in output levels. The paper examines the firms’ reaction functions in the economy. As a result of this analysis, the paper shows that there is a mixed triopoly in which the state-owned public firm acts as a strategic complementor to the domestic private firm’s output, that is, its reaction function is upwar sloping.
    Keywords: Reaction functions, Quantity competition, State, owned public firm, Domestic private firm, Foreign private firm
  • Zubair Hassan, Abdul Basit Pages 417-447
    The aim of this research is to investigate the impact of Individual learning on Team learning and Innovation in the Petroleum Industry of Malaysia. The study will carry this research through engaging 321 employees of one petroleum company (PETRONAS) in Malaysia using convenience sampling. The independent variables are Mental Models, Personal Mastery, Dialogue and Inquiry, Continuous Learning and Empowerment to gauge the impact on the dependent variable Team learning and Innovation. This study will employed Confirmatory Factor analysis and Structural Equation Modelling using AMOS20. The results of the study indicated that Empowerment is the only attribute of individual learning that is found to be significant with team learning and Innovation as well while Dialogue & Inquiry has a positive and significant impact on team learning but not innovation while other all factors are found to be insignificant with the dependent variables in the studied context. Moreover it is recommended to engage other relevant factors of individual learning to make the conceptual framework more addressing with a wider number of respondents to pasteurize a more generalize picture of the studied topic. Though this study will be considered a crucial piece in the discipline of organizational learning for the corporate world and as well as the research community through digging and exploiting different research dimensions about the topic. Thereby, for further research other developed economic corridors and developing economies that can further be exploited under the umbrella of organizational learning. Last of all, a comparative study can also be conducted amongst two industries of different nature like Petroleum and Banking to understand the phenomena in a better manner and understandably
    Keywords: Individual learning, Team learning, Innovation, Petroleum Industry, Malaysia
  • Mukhlasin, Nur Anissa Pages 448-460
    The information asymmetry between management and owners raises an opportunistic attitude of management to attach importance to its own interests. In this case, investors need additional information in addition to financial statements as a signal that can reduce information asymmetry. This study aims to prove empirically about the influence of internal controls and ethics disclosures against possible fraudulent financial reporting. This study also examines the relationship between management intentions that are reflected in earnings management with fraudulent financial reporting. The sample in this research is 740 data consist of 708 data fraud and 32 data non fraud. The study was conducted in non-financial companies listed on the Indonesia Stock Exchange for the period 2012-2015. The result of logistic regression analysis proves that information asymmetry can be reduced by voluntary disclosure ie internal control disclosure and ethics disclosure. Voluntary disclosure negatively affects fraudulent financial reporting. However, this study fails to identify earnings management as a sign of management intentions that can reduce information asymmetry.
    Keywords: Fraudulent, Ethics, Internal Control, Disclosure, Earnings Management, Signaling
  • Fatemeh Abdavi, Hasan Fateh, Sajjad Pashaie Pages 461-472
    The term "Customer Relationship Management" occupied a major place in recent studies in the field of sport because of the important role it appears to play in business competitions. The purpose of this study was to analyze the effects of Denison's model of organizational culture on customer relationship management in ministry of sports and youth in Iran. Data on organizational culture, dimensions of organizational culture (involvement, consistency, adaptability, and mission) and customer relationship management were gathered through two questionnaires that have been distributed among the employees of the department. Data analysis was performed using SPSS and Amos software. The analysis of the findings revealed that involvement (β=0.54) and consistency (β=0.22) had the highest and the least impact on organizational culture, respectively. On the other hand, the positive and significant effect of moderating role of organizational culture on customer relationship management was 99%. Therefore, it was concluded that organizational culture improves the overall performance of an organization and customer relationship management can be helpful to organize the existing customers based on their priority to the organization. Based on the findings, it is suggested that officials and administrators of the sports and youth departments should give their employees freedom to accept and perform their responsibilities. They are also supposed to set up standards of desirable performance in the organization, pay attention to the coordination of activities, and accept mistakes and consider them as opportunities for learning and acquiring skills.
    Keywords: Customer Relationship Management, Organizational Culture, Denison's model, Ministry of Sports, Youth
  • Muhammad Imran, Zhaoquan Jian Pages 473-481
    This study proposes a research framework of the relationship between social media orientation (SMO) and SME export performance. This framework developed based on extensive literature. There are very few studies have looked into the relationship between SMO and SME export performance, especially in the context of developing countries. Furthermore, literature failed to find the consistency in the relationship between SMO and SME performance, which motivated for future studies to corroborate the relationship between SMO and SME performance specially in context of foreign markets. This study delivers useful information and adds knowledge of the literature pointing to increase their business performance specially export business performance. Future studies should validate empirically the proposed research framework
    Keywords: Social Media Orientation, SMEs, Export Performance