781 resultados para Managerial accountant


Relevância:

20.00% 20.00%

Publicador:

Resumo:

The study examines the job satisfaction of supervisors and managers in four organisations over time. It also considers the importance which they attached to different facets of their job. The major objectives were: To examine the constituent dimensions of job satisfaction at intervals over one year. To examine reasons for change inthe level of job satisfaction at intervals over one year. To provide information on job satisfaction for those concerned with job satisfaction policies. The sample consisted of one hundred and eight people. Each was interviewed on at least three occasions over the course of a year. Interviews took place at predetermined time intervals. The study shows that job satisfaction is dynamic over a relatively short period of time. The ratings which supervisors and managers gave to aspects of their job did not, however, all change by equal amounts or in the same direction. Changes in job satisfaction were associated with events experienced but it was the meaning of those events to correspondents which appeared to be particularly important. People tended to adopt a localised frame of reference when considering their work situation. Certain job variables, such as variety, were consistently and positively correlated with job satisfaction. With some other variables, the relationship varied across time. Frequently, age and job level moderated the association between independent variables and job satisfaction. Links were found between the quality of life and job satisfaction. There was a consistent positive association between job satisfaction and life satisfaction. However, the job was rarely considered to be the main factor contributing to a person's quality of life. The research highlights the difficulties and desirability of introducing standardised job satisfaction policies in the light of individual differences. In addition, it demonstrates that merely correlating variables with job satisfaction at one point in time may conceal complex relationships and meanings. A new measure of job satisfaction - whereby facets are assessed and rated relative to each other was also developed as part of this study.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The field of accountancy plays a vital role in the financial health of modern-day economies. It also attracts very large numbers of students, many for whom English is not their first language, who train in a variety of undergraduate and postgraduate programs at English-medium universities. Yet, surprisingly, the discourse of accountants has been under-reported in the ESP literature (Burns & Moore, 2007a). This paper reports research investigating spoken accounting discourse derived from simulated accountant–client consultations. It draws on the work of Drew and Heritage (1992), in which questioning is identified as a key discursive feature in institutional talk, and also the more recent work reported in Heritage and Maynard (2006), in which the complexity of the formulation of questions and responses is revealed in doctor–patient consultations. The paper discusses the use of simulations in cases where access to actual workplace settings by ESP teachers is unattainable, as well as the usefulness of the interactional data these simulations generate. The paper reports a questioning typology, derived from the data, showing six typical question types found in advice-giving simulated encounters in accountant–client taxation-based consultations: information; clarification; client-specified; backchannel; discourse-related; and interpersonal. The paper concludes with a discussion of the implications of this research for ESP teaching.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Based on a review of the extant literature, a conceptual framework for analyzing the associations between managerial strategies (internal communications, empowerment, supportive leadership and professional development), employee job attitudes (organizational commitment and job satisfaction) and prosocial service behaviours (PSBs) is developed. The authors explore the relevance of the proposed conceptual model and testable propositions regarding the associations between managerial strategies, employee attitudes and PSBs by conducting in-depth interviews of FLEs in a travel service organization. Based on the findings of the in-depth interviews, the relationships between managerial strategies, job attitudes and PSBs in the conceptual framework are largely supported.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

From a Social Identity Theory perspective, organisational identification arises through a cognitive process of self-categorisation. As a consequence a person need not have a formal relationship with an organisation in order to identify with it. In this conceptual paper, the authors draw on this proposal to argue that future members are capable of identifying with an organisation prior to entry, and that this initial pre-entry identification could contribute to a person’s subsequent post-entry organisational identification. The paper further suggests that because no distinction need be drawn between organisational identification in current and future members, we might expect to find the same antecedents of identification in both instances. The group engagement model (Tyler and Blader 2003) is called on to propose that when a future member experiences pride in, and respect from, an organisation before they join, this should positively influence their pre-entry organisational identification. The authors explore the managerial implications of these propositions, and argue that an organisation’s actions and practices that have been shown to influence a post-entry organisational identification should have an equivalent impact on future members’ organisational identification when observed during the pre-entry period. Two examples of such practices, organisational support and organisational communication, are used to illustrate this suggestion and a number of ways are discussed through which these practices may be experienced by a person before they join an organisation.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Purpose: The purpose of this paper is to investigate the moderating influences of empowerment and professional development on role stress-commitment relationships, while examining and confirming the effects of role stress on organisational commitment. Design/methodology/approach: The results are drawn from a cross-sectional survey of 184 front-line employees (FLEs) from a travel service organization. Multiple and moderated regression analyses were employed to test the hypothesised direct and interaction effects. Findings: The results show that role stressors influence affective organizational commitment in FLEs negatively. Role ambiguity did not, unexpectedly, influence continuance commitment positively, but role conflict did. Professional development and empowerment are important management tools that can be used to combat the detrimental effect of role stress on organizational commitment. The paper finds empowerment to be particularly useful in combating the dysfunctional effects of role ambiguity on affective commitment, while professional development is a key tool that helps to combat the dysfunctional effects of role conflict on affective and continuance commitment. However, there are caveats associated with the implementation of these management tools. Practical implications: It is important for management to understand role stress from the FLE perspective, and strategically use intervention tools to help moderate the effects of role stress on organizational commitment components. Originality/value: This study adds further support to the literature that role ambiguity and role conflict should be studied as distinct components of role stress because treating role stress as a single construct may result in suboptimal outcomes for managers, and misleading findings for researchers. In this context, the paper contributes to literature by investigating the moderating impact of empowerment and professional development on the role stress-affective commitment/continuance commitment relationships. The findings suggest that different managerial strategies are required to combat the effect of each of these role stressors on the affective and continuance components of commitment respectively. © Emerald Group Publishing Limited.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper addresses the theme of real options decision-making in multinational corporations (MNCs) and stresses the role of real options attention and managerial learning in company performance. Using a sample of 278 large MNCs with categorised degrees of managerial real options awareness, we examine the risk implications of switching options in multinational operations, and explore the extent to which the real options logic can be classified as “best practice” in decision-making and risk management. Our results reveal that MNCs which have high managerial awareness about their real options are able to reduce their downside risk through multinationality, organisational slack and other firm characteristics. This finding does not apply fully to MNCs without evidence of such an awareness. Also, although real options awareness does not systematically guarantee lower downside risk from operations, supplementary results indicate that MNCs with evidence of significant investment in the acquisition of real options knowledge tend to outperform competitors that are unaware of their real options. This suggests that if real options are explored and exploited appropriately, real options decision-making can result into superior performance for MNCs in the long-term.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper examines the 'ideological grip' of personalization. It does so empirically, tracking the trajectory of personalization through austerity budgeting in one English local authority. In this case, personalization continued to signify hope and liberation even though the most draconian cuts in the Council's history effectively rendered personalization a practical impossibility. This requires critical theorization. Two bodies of theory are interrogated. First Boltanski's sociology of critique, and, in particular, his notion of managerial domination illuminate the way in which change imperatives and crises come to cement ideological formations. Here it is argued that the articulation of personalization with transformation lends itself to managerial domination. It is further argued, though, that while institutional actors may be able to manipulate the symbolic to evade, what Boltanski terms, deconstructionist critique, this cannot entirely explain the hold of this particular discourse. Here, the Lacanian concept of enjoyment is deployed to interrogate its extra-symbolic function and fantasmatic form. Finally, the paper explores the political implications of such affective attachment and, in particular, the guarantee that personalization offers in a period of welfare state decline. © The Author(s) 2012.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

DUE TO COPYRIGHT RESTRICTIONS ONLY AVAILABLE FOR CONSULTATION AT ASTON UNIVERSITY LIBRARY AND INFORMATION SERVICES WITH PRIOR ARRANGEMENT

Relevância:

20.00% 20.00%

Publicador:

Resumo:

DUE TO COPYRIGHT RESTRICTIONS ONLY AVAILABLE FOR CONSULTATION AT ASTON UNIVERSITY LIBRARY AND INFORMATION SERVICES WITH PRIOR ARRANGEMENT

Relevância:

20.00% 20.00%

Publicador:

Resumo:

DUE TO COPYRIGHT RESTRICTIONS ONLY AVAILABLE FOR CONSULTATION AT ASTON UNIVERSITY LIBRARY AND INFORMATION SERVICES WITH PRIOR ARRANGEMENT

Relevância:

20.00% 20.00%

Publicador:

Resumo:

There is growing interest in exploring the potential links between human biology and management and organization studies, which is bringing greater attention to bear on the place of mental processes in explaining human behaviour and effectiveness. The authors define this new field as organizational cognitive neuroscience (OCN), which is in the exploratory phase of its emergence and diffusion. It is clear that there are methodological debates and issues associated with OCN research, and the aim of this paper is to illuminate these concerns, and provide a roadmap for rigorous and relevant future work in the area. To this end, the current reach of OCN is investigated by the systematic review methodology, revealing three clusters of activity, covering the fields of economics, marketing and organizational behaviour. Among these clusters, organizational behaviour seems to be an outlier, owing to its far greater variety of empirical work, which the authors argue is largely a result of the plurality of research methods that have taken root within this field. Nevertheless, all three clusters contribute to a greater understanding of the biological mechanisms that mediate choice and decision-making. The paper concludes that OCN research has already provided important insights regarding the boundaries surrounding human freedom to act in various domains and, in turn, self-determination to influence the workplace. However, there is much to be done, and emerging research of significant interest is highlighted.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Based on a review of the extant literature, a conceptual framework for analyzing the associations between managerial strategies (internal communications, empowerment, supportive leadership and professional development), employee job attitudes (organizational commitment and job satisfaction) and prosocial service behaviours (PSBs) is developed. The authors explore the relevance of the proposed conceptual model and testable propositions regarding the associations between managerial strategies, employee attitudes and PSBs by conducting in-depth interviews of FLEs in a travel service organization. Based on the findings of the in-depth interviews, the relationships between managerial strategies, job attitudes and PSBs in the conceptual framework are largely supported.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

The major contribution of the study is the identification of a positive link between perceived effective managerial coaching (PEMC) and team task performance and also, the examination of PEMC adopting a multilevel research design and incorporating dual-source data. Specifically, drawing on social psychology, the thesis aims at developing and testing a comprehensive conceptual framework of the antecedents and consequences of PEMC for knowledge workers. The model takes into consideration intrapersonal, interpersonal and team-level characteristics, which relate to PEMC and, subsequently associate with important work outcomes. In this regard, the thesis identifies PEMC as a practice of dual nature in that it may be experienced not only as a one-on-one workplace developmental interaction, but also as a managerial practice that is experienced by each member of a team for co-ordination purposes. Adopting a cross-sectional survey research design, the hypotheses are tested in three organisations in Greece and the UK. In particular, hierarchical linear modelling of 191 employees nested in 60 teams yields that employees’ learning goal orientation (LGO) and high-quality exchanges between an employee and a manager (LMX) are positively related to effective MC, while a manager’s LGO moderates the relationship between employees’ LGO and PEMC. In turn, PEMC, as a one-on-one practice, is related to cognitive outcomes, such as information sharing, while as a shared team practice is related also to behavioural outcomes, including individual and team performance. Overall, the study contributes to a growing body of coaching and management literature that acknowledges PEMC as a core managerial practice.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Az elmúlt évtizedek felgyorsult technológiai fejlődése komoly kihívásokat jelent mind a cégeknek, mind az egyéneknek. Intézményesített „jövőkezelésre” és ennek menedzselésére van szükség. A szerzők tanulmányukban át kívánják tekinteni a jövőkutatás, a technológiamenedzsment, az innovációmenedzsment és egyéb megközelítések releváns alapjait, viszonyait és lehetséges integrációjukat. Be kívánják mutatni a meghatározó területeket és trendeket. Keresik azokat a menedzsment-alapkérdéseket, tanulságokat és dilemmákat, amelyek minden olyan vállalatnak érdekesek és hasznosak lehetnek, amelyek a fejlődő technológia lehetőségeit szeretnék kiaknázni, vagy csak egyszerűen szeretnének a követhetetlenül gyors fejlődésben talpon maradni. _____________ The fast pace technology development creates a serious challenge both for individuals and for companies. There is a concept which attempts to handle this challenge by “institutional future management”. In their paper the authors survey the relevant concepts of future studies, technology management and other areas, and explore their connections and integration possibilities. They also would like to introduce some key technology trends, and at the same time some basic managerial questions, dilemmas, conclusions which might have importance to those corporations which have to survive in an environment determined by accelerated technology based innovation.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

A tanulmány a vezetői döntéshozatal három lényeges aspektusát tárja fel. A Versenyben a világgal c. kutatási program eredményei alapján arra lehet következtetni, hogy a menedzserek döntéshozatali képességei és megközelítései, a vállalati teljesítménymérés és menedzsment döntéseket támogató szerepe, valamint a vállalatok érintettekhez fűződő viszonya meghatározó lehet a hatékony vezetői döntéshozatal során. A vállalati döntéshozatal jellemzőinek bemutatása után megvizsgáljuk azt is, hogy a különböző teljesítményű cégek döntéseit mennyire támogatja a menedzserek felkészültsége, a teljesítménymérési gyakorlat és az érintettek elvárásai. A szerzők úgy találták, hogy a fenti tényezők mindegyike hozzájárul a hazai cégek versenyképességéhez, általánosságban ugyanis elmondható, hogy a döntéseket támogató vállalati környezet jobb üzleti teljesítményhez és gyorsabb reagálóképességhez vezethet. Az eredmények összegzése mellett ajánlásokkal is éltek a vállalatok számára, amelyek alkalmazásával hatékonyabb döntéseket hozhatnak. _______ This study presents three main aspects of the managerial decision making. Based on the results of the research program In competition with the World it points to the fact that decision making abilities and approaches of the managers, the corporate performance appraisal and the management decision support role, and the corporate relations to the stakeholders will be determinant in the process of the efficient managerial decision making. After presentation of characteristics of the corporate decision making the authors examine that how the decisions of enterprises with different performances are supported by the preparedness of the managers, the performance appraisal practice and the stakeholders expectations. The authors have thought that every factor contributes to the competitiveness of the domestic enterprises, and generally the decision supporting corporate environment can lead to better business performance and faster responsive abilities. Besides the results summary the authors give useful recommendations to the corporations with which they can make more efficient decisions.