Modern Developments in Management and Accounting

Modern Developments in Management and Accounting

Modern Developments in management and Accounting Vol. 1, No. 2, February (2019)



Impact of The Human Resource Departmnent‘s Career Development Strategy to Companies Competitive Power; Azerbaijan

تعداد بازدید : ۹۱ تعداد دانلود : ۶۲
Human resource management deals with the design of formal systems in an organization to ensure the effective and efficient use of human talent to accomplish organizational goals. In an organization, the management of human resources means that they must be recruited, compensated, trained, and developed. Human resource management influences to workers developing of their career. Research Purpose. The purpose of this article is to research new strategy of Azerbaijan changing national institutional management system which HR uses to improve workers career. In addition to this article analyzed the sustainability of such strategy and investigate the power’s impact as the result of the company’s competitiveness. Research Hypothesis. The developing of career strategy impacts to workers to gain competitive power. Research Methodology. In the research we use questionnaire method to HR’s manager of 50 Azerbaijan national firms and 5 workers of each firms asks question, interviews about their career developing. We used in research literature. In the end the results will be discussed and the suggestions will be given to companies with theoretical background.

The effects of Employees’ Integrity, Responsibility, Compassion and Forgiveness on Corporate Social Responsibility in Iranian Private Sector in East and West of Azerbaijan in Iran

تعداد بازدید : ۸۹ تعداد دانلود : ۷۲
nner characteristics of Employees’ like integrity, responsibility, compassion and forgiveness are very important factors for every factory to be considered as moral or reputed one. The other important factor for company’s reputation and Brand value is corporate social responsibility these factors can increase effectiveness and efficiency and every sector (private or public) that wants to be survived in chaotic market should concentrate more on them. This paper investigates the Employees’ integrity, responsibility, compassion and forgiveness on CSR in Iranian private sector in east and west of Azerbaijan in Iran.

Designing a model for promoting policy making capacity in Iranian public administration: a mixed method design

تعداد بازدید : ۱۰۵ تعداد دانلود : ۹۶
The emergence of new issues and complexity of them, involve formulating and implementing intelligent policies in government. Therefore, the concept of ”policy capacity” has been emerged in different dimensions of governance. Promoting the policy-making capacity of government, means the ability of government in identification of issues, formulating of high quality and convenience policies and coordinating of policymaking process. In this regards, This Research is going to design a model to explore the different elements of policymaking capacity in government. Therefore, drawing upon mixed method design, in the first step by using semi-structured interview, many data was collect and in a recursive way, the core categories of policymaking capacity extracted and named. According to model, the institutional factors, policy-making infrastructure, policymaking capability, and interaction with environment, recognized as a causal condition for policymaking capacity. In addition, in our grounded theory model, the category of good policymaking considered as a strategy for core category (policymaking capacity). In addition, the intervening variables and contextual conditions in implementing good policymaking strategy in government extracted and named. The categories of organizational and managerial capacity along with extra role capacity of policy maker constitute the intervening condition of government. Contextual conditions that influence in good policymaking strategy were named in five categories of international, social, political, economic, and technological conditions. Finally, the consequences of implementing good policy making in government were named in three categories of governmental consequence, national consequence and policy maker consequence. In the second phase of the research, all parts of the policy making capacity theory, using structural equation model were tested in AMOS graph 18. Research Results Show Significance of Measurement and Structural Models at the 0.95 Confidence Level .

A Holistic View on the Pathology of Public Policy in Iran

تعداد بازدید : ۱۲۸ تعداد دانلود : ۹۷
The present study is an applied developmental study and from the point of view of data collection is a qualitative one. The strategy applied in this study is the grounded theory as a systematic and qualitative approach toward creating a hypothesis. The main aim the present study follows is to design a model for the pathology of running public policies in Iran. The data was collected through face to face, profound 60 to 90 minute interviews with 20 of prominent policy makers, executives and professors asking questions on challenges of running public policies. Sampling was conducted theoretically. Initially, a set of basic concepts were recollected via coding process and categories were extracted from them. Later, in axial coding stage, the relationship between these categories was determined through coding paradigm. Then, in the selective coding stage, each part of the model was explained. The advantage of this study over other works of research conducted on the pathology of running public policies is presenting a comprehensive and practical model attempting to consider all parameters affecting an unsuccessful public policy. The present study tries to demonstrate a holistic view and identify the challenges in public policy environment, challenges of the policy in public environment, and challenges of running a public policy ending in the failure of a public policy in order to elaborate on the outcomes of a failed policy.

Barriers of Implementing Target-Oriented Costing in Hospital of Tabriz

تعداد بازدید : ۸۵ تعداد دانلود : ۶۱
Purpose-based costing is a modern evaluation technique used to advance organizations and companies. However, Iran has not utilized the technique yet. Thus, the present study aims to investigate factors affecting costing systems based on purpose in Hospitals of Tabriz in northwestern Iran. The statistical population of the study included all staff members working in the financial section of Hospitals in Tabriz from among which 64 subjects responding to the questionnaires were selected as statistical sample. The questionnaires were of two parts. In the first part, effective factors including organizational, human and environmental factors were investigated. In the second part, barriers of operating the costing system including technical, behavioral and cultural barriers were identified. This study is a survey type in which non-parametric T test was used to assess research hypotheses. Results from the study revealed that organizational, human and environmental factors affect successful implementation of purpose-based costing system and technical, behavioral and cultural barriers do not affect its implementation.