IRAN CULTURE, MANAGEMENT ACCOUNTING AD MANAGERIAL PERFORMANCE4
Aim Of The Study4
Background Of The Study4
Problem Statement5
Literature Review6
Research Motivation And Hypotheses9
Methodology12
Measurement Of Variables13
General Model Of Variance Analysis16
Discussion Of Results17
Conclusions32
References34
ASSIGNMENTS 242
GRAY'S MODEL APPLY TO IRAN ACCOUNTING CULTURE42
Aim Of The Study42
Background Of Study42
Problem Statement43
Literature Review44
Research Hypotheses46
Research Methodology49
Data Measurement49
Secrecy55
Uniformity56
Data Analysis57
Test of measurement models (H1 and H2)58
Cultural variables (H1)58
Accounting variables (H2)58
Test of structural equation model (H3A through 7D)59
Test Of Gray's Hypotheses59
Conclusion66
References69
ASSIGNMENTS 376
IRANIAN MANAGER'S CULTURAL ORIENTATIONS76
Aim of Study76
Background of Study76
Problem Statement77
Literature Review78
Research Methodology82
Results and Discussion85
Discussion86
Collectivism89
Hierarchy90
Past orientation93
Thinking, being and doing93
Good and evil94
Subjugation, harmony and mastery96
Conclusion98
References101
ASSIGNMENTS 4108
IRANIAN NURSING LEADERSHIP CONCEPT108
Aim of Study108
Background of Study108
Problem Statement109
Literature Review109
Issues in Management and Leadership111
Background in Iran112
Research Methodology114
Data Collection And Analysis115
Findings116
Personality Traits116
Being a model118
Being a spiritual guide for the nursing profession120
Discussion122
Conclusion128
References129
ASSIGNMENTS 5133
IRANIAN STAFF NURSES' PRODUCTIVITY AND MANAGEMENT VIEWS133
Aim of Study133
Background of Study133
Problem Statement137
Literature Review137
Research Methodology140
Participants and Data Collection141
Interviews142
Data Analysis143
Ethical Considerations145
RESULTS146
Nurses' perceptions of productivity146
Management factors improving or impeding productivity148
The grounded theory152
Discussion153
Conclusion156
References158
ASSIGNMENTS 1
IRAN CULTURE, MANAGEMENT ACCOUNTING AD MANAGERIAL PERFORMANCE
Aim Of The Study
Modern management and control systems may not be equally effective in every country. Budget participation is one of the effective tools in western nations. However, management control tools, in general, and budget participation, in particular, could be ineffective or even dysfunctional in other environments. Hofstede (1980) had suggested that cultural differences among countries are influencing factors. In this study, we investigate the impact of culture, budgetary participation, and management accounting systems on managerial performance in Iran. Three-way analyses of variance are used separately for each of the four cultural Hofstede dimensions. We find convincing evidence that the application of management tools and techniques developed in western countries for effective management performance is not as useful in the Iranian context.
Background Of The Study
Importing modern management planning, control systems as is, and using them in a developing country may not be as valuable as in developed countries. Consultants and even educational institutions exhort progressive firms in developing nations to apply various management accounting techniques developed in the industrialized world. This prescription may not always be as effective as suggested for the following reasons: (1) both national and organizational cultural differences may have a significant impact on the outcomes from the implementation of the imported managerial techniques; (2) the diverse cultural backgrounds and the nature of management education may translate into a lack of cognitive similarities which can significantly slowdown communication. Adler, Doktor and Redding (1986) state that culture influences organizations through societal structures such as laws and political systems; and also through the values, attitudes, behavior, goals, and performances of participants. Therefore, to assume that a management technique such as a participative budget-process will have equal effects in different cultures may be highly unrealistic.
Problem Statement
(Connor and Becker, 1994) and (Dose, 1997) argue that a manager's perceptions of the organizational culture existing in their work place are key determinants of their work attitudes, and thus provide an important framework for understanding the manager's decisions and behavior at work. In particular, the study of the relationship between management accounting systems and a manager's perceptions of organizational ...