Title: Providing a model in relation to the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the stock exchange

Message:
Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
General decision-making styles as the essence of managers' activities in all their tasks are very important. Managers choose their decision-making style according to various individual, organizational and environmental factors. Among the various organizational factors include performance appraisal components based on intellectual capital that can play an important role in eliminating the environmental uncertainty of managers for decision making, which include performance indicators of companies. According to the above, the purpose of this study is to investigate the general decision-making styles of managers with the components of performance appraisal based on the intellectual capital of companies listed on the Tehran Stock Exchange. The statistical population of this study includes all managers of companies listed on the stock exchange from 1392-1396. The total number of companies is 105 based on the statistics received, of which 50 companies were selected by random sampling. The required information was collected from annual financial statements and accompanying explanatory notes and a questionnaire of general decision-making styles. The results indicate that the general decision-making styles of managers have a significant relationship with the index of human capital, structural capital and physical capital of companies listed on the Tehran Stock Exchange.
Language:
Persian
Published:
Iranian Management Accounting Association, Volume:11 Issue: 43, 2022
Pages:
51 to 65
https://magiran.com/p2434090  
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