Assignments

Assignments

Table Of Content

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 ...