Future study Management: 1 (68)

Open Access Article

1 - Survey of Relation Between Organizational Culture and Decision Style and Presentation an Optimal Model
N. Mirsepase H. Danaei

The current research seeks to explain the relationship between organizational culture and decision styles inorder to provide a model for effective decision styles in different organizational cultures. In fact, the mainquestion is that "is there any relationship between More

The current research seeks to explain the relationship between organizational culture and decision styles inorder to provide a model for effective decision styles in different organizational cultures. In fact, the mainquestion is that "is there any relationship between using different decision styles and organizationefficiency", and if the answer is yes, which model com show this relationship? And, "is that model applied inthe statistical universe in the some manner?' Also, problems concerning the decision style of managers whichas a concealed but important and in fluential factor has not been sufficiently examined yet, and identifyingdecision styles among managers of statistical universe are the other key questions Pursued in this research.Studies on 61 organizations in Khorasan Razavi Province show that there are relationships betweendifferent decision styles (e.g. Directive, analytical, behavioral, conceptual) and various organizationalcultures (e.g. Role, power, support, achievement) as follows:- In organizations with a role culture, there is a direct and meaningful correlation between analyticaldecision style and performance.- In organizations with a power culture, there is a direct and meaningful correlation between directivedecision style and performance.- In organizations with a support culture, there is a direct and meaningful correlation between behavioraldecision style and performance.- In organizations with an achievement culture, there is a direct and, meaningful correlation betweenconceptual decision style and performance.Given that in role culture and in power culture, both the analytical and directive decision styles have adirect meaningful correlation with performance on one hand, and on the other hand descriptive findingsshow that wherever there is a role culture, one finds a power culture too, and finally the observations andinterviews of researcher in organization included in statistical universe, the researcher decided to categorizethe above tow cultures under one label and the relevant two decision styles under one label too; thus with theapproval of the knowledgeable experts, I chose the label of dominance-oriented culture instead of the roleand power cultures and the label of pragmatic decision-making style in place both analytical and directivedecision styles.In fact, the dominance- oriented culture is the organizational culture that is characterized by role and powerfeatures simultaneously and has the most frequency in statistical universe; the pragmatic decision-makingstyle is one which is formed by combining directive and analytical styles; i.e., it is vertical, rational andhierarchic from the thinking style point of view and is power- oriented from the other dimension point ofview Manuscript profile

Open Access Article

2 - Economic assessment and Policies on controlling air pollution due to Transportation: Case study of Tehran
J. Pejoyan A. moghiminia

The air pollution which is at present on of the most important problems in the city of Tehran, as anexternality, imposes costs and expenses on the economy of the country. These costs which are sometimesunaccountable while add to the environmental issues in the long &nda More

The air pollution which is at present on of the most important problems in the city of Tehran, as anexternality, imposes costs and expenses on the economy of the country. These costs which are sometimesunaccountable while add to the environmental issues in the long – run and aggravate the circumstances inaccessing to sustainable development. So, by controlling and reducing the air pollution the necessarygrounds for creating appropriate and suitable conditions for growth and development should be prepared.Controlling the air pollution can be assessed in two directions (pivotal stages).First, posing rules and controls by the policymakers and second, setting environmental taxes. Using theestimations by the model which analysis the air pollution resulted from transportation in Tehran, weconclude that the distance demand is a less elastic factor (good) which is due to the low price of gas inTehran. The findings of the estimations after setting (posing) environmental taxes (taxes on the price of gasand distance plus taxes on vehicles) also, indicate that considering the less elasticity of the driven distancedemand, setting these types of taxes is merely useful for the income purposes of the government, while,pigovian purposes, that is, reducing the air pollution through reducing demand by consumers Will not besatisfactory via posing these types of taxes Manuscript profile

Open Access Article

3 - فرهنگ و توسعه در کشورهای جهان سوم
R. Najafbaygi

After fifty years of the Second World War, social situation of most Third World Countries (TWCs) hasnot significantly changed and consequently their quality of life has not really improved. This seems to beprimarily related to the idea that development approach applied More

After fifty years of the Second World War, social situation of most Third World Countries (TWCs) hasnot significantly changed and consequently their quality of life has not really improved. This seems to beprimarily related to the idea that development approach applied in Western societies would work in TWCsas well. In additions, the neglect of culture and social factors in development projects resulted in partialchange, not a comprehensive societal development. Moreover, close relationship as am integratedperspective to culture and modernization could contribute to the application of development projects inTWCs, but, this was also ignored in the implementation of development projects.Development projects needs required and sound infrastructure/ But in most TWCs, attention has beenpaid to the application of high technology which has not been aligned with the existing infrastructure.Successful development projects in TWCs should be integrated with the current traditional industries, andcultural identities. Employment of appropriate technology is also very essential step in effective projects.Therefore, ignoring existing traditional industries, with replacement of new and modern ones would lead todevelopment failure and alienation. Unsuccessful projects of the past decades have proved that economicdevelopment requires integration of past and present economic situation together with social and culturalaspects of any nation towards development and change. Self-development and self-reliance would affectnation building. Manuscript profile

Open Access Article

4 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
R. Royaee B. Banimahd

This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the la More

This paper study theories of the voluntary disclosures and represent outcomes of the latest researches in thisregard. Our study is focused on value added reporting and environmental accounting theories and researches,since these disclosures have been increased in the last two decades.We explain the meaning and usage of the political economy theory,legitimacy theory,stackeholderstheory,decision usefulness approach and positive accounting theory in above subjects. Outcomes of thisstudy show that voluntary disclosure is not consistent and these disclosures are done for particular purpose. Manuscript profile

Open Access Article

5 - Management Accounting Systems, Just-in-time Manufacturing and Return on Investment
F. Rahnema Rodposhti

Abstract: This paper is Result of Empirical Research. So Relationship Bitween Three Variable That is (JIT),(MAS) & (ROI) in Lokman Mia Study do tested on Real Data in Tehran Exchange.Managers working in just-in-time manufacturing environments have little or no slack More

Abstract: This paper is Result of Empirical Research. So Relationship Bitween Three Variable That is (JIT),(MAS) & (ROI) in Lokman Mia Study do tested on Real Data in Tehran Exchange.Managers working in just-in-time manufacturing environments have little or no slack resources available tothem to cushion against the difficulties caused by defective raw materials. Production errors. Irrregularsupply and demand schedules or to mask inefficiencies (Griffin and Harrell, 1991). This makes theperformance-related information provided by management accounting systems critical in such environments.This reports the results of a study that empirically tested the above statement. It was done by evaluating theimpact of adoption of just-in time manufacturing (JIT) and the Information provided by the managementAccounting system (MAS) on organizational performance (profitability & ROI). Data fo the study werecollected through personal intrrviews with financial controllers of 55 organisation located in TehranExchange Company. Of these organisation, 28 adopted JIT at least three years prior to the study and the restwere non-adopters the time of the study. The results suggest that the JIT adopter organisations witg high(low) provision of the information earn high (low) profit. The study supports the argument that adoption ofJIT and profitability Also this results suggest that integration JIT & MAS in decision making to promotprofitability. Manuscript profile

Open Access Article

6 - On the relationship between Tehran stock exchange indexes and capital expenses of government
G. Talebnia N. Jalili

The government investments can have strength role in development activity of stock exchange .Therefor,the aim of this research is survey and studying a bout the relationship and effect of capital expenses ofgovernment on the activity of tehran stockexchange as a mainpar More

The government investments can have strength role in development activity of stock exchange .Therefor,the aim of this research is survey and studying a bout the relationship and effect of capital expenses ofgovernment on the activity of tehran stockexchange as a mainpart of capital market and important part ofeconomics. This stady address the following hypothesis: «there is a meaningful relationship between tehranstock exchang indexs and capital expenses of government.» this hypothesis has six secondry hypotheses inwhich the meaningful relationship between capital expenses of government and six tehran stock exchangindexs such as tehran price index, tehran dividend price index, tehran dividend index, financial, industrialand 50 more activ company index (tse-50) are considersd.The results of this research revealed that: there is a positive and meaningful relationship between capitalexpenses of government and tehran price index, tehran dividend price index and industry index, in period ofsurvey and a not very strong relationship between capital expenses of government and tehran dividend,financial and fifty more activ company indexes, on during five years (1377-1381) has been observed.In the light of these findings, we can utilize government financial policy and specialy capital expenses ofgovernment for predict the changes of tehran stock exchange indexs. Manuscript profile

XML

List of Articles