781 resultados para Managerial accountant


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Day book for the Dominion Accountant (soft cover). This notebook has T. Benson on the front cover, but Hamilton K. Woodruff is written within the back cover and within the front cover. There are also other names written within the front cover. The book contains many loose notes regarding book-keeping [This is from Upper Canada College], 1876-1878.

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Ledger for the Dominion Accountant (soft cover) book-keeping book. The name H.K. Woodruff is in the front cover. Many of the pages are loose, or have been removed. [This is from Upper Canada College] 1877-1878.

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Journal for the Dominion Accountant (soft cover). This notebook has the name Thomas Benson written on the front cover. The book is stained. The stains do not affect the text. Some of the pages are missing. [This is from Upper Canada College], 1877-1878.

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The main objective of the Research was to study the Delayering scheme implemented in FACT in all its aspects and to examine wlietlier implementation of delayering has contributed to improvement in organizational performance by improving managerial motivation and team effectiveness. To enable this, a post-delayering impact assessment was done by eliciting views and analyzing the perception of managers affected by the change programme. Organisation-wide Surveys were carried out as part of data collection - prior to, during and after implementation. The methodology adopted was the Case Study approach, which involved a longitudinal study of the Implementation process using tools such- as Observation, Opinion surveys and Interviews and relating the research findings with the theories/ studies on the subject for generalization and for drawing conclusions

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The primary focus of this study was to asses the impact of selected antecedent variables namely Psychological Empowerment at Work (PEW), Psychological Contract Violation (PCV), Work Life Balance (WLB), Job Satisfaction (JS) and Affective Organisational Commitment (AOC) on Managerial Performance (MP) of middle level managers of private sector manufacturing and service sector organisations in Kerala.The study brings out the significance of Job Attitudes namely Job Satisfaction and Affective Organisational Commitment in meaningfully explaining the linkage between the rest of the antecedent variables in the study and Managerial Performance. The study interestingly revealed that Job Attitudes play a mediating role in explaining performance of managers unlike visualised in the initial conceptual framework. The study points to the importance of taking care of job attitudes in the work place to ensure performance of managers. The result of the study also brings out the significance of maintaining work-life balance especially in service sector organisations because it will have a direct impact on the level of performance of managers than most of the other contextual factors. Hence, it is the responsibility of HR department to initiate activities which are customised to the collective aspirations of the members of respective organisations to ensure positive job attitudes. HR departments should advice and convince the top management to provide resource support and endorsement to such initiatives.

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El propósito de este estudio es describir la evolución del concepto de liderazgo a nivel cronológico, y como las variables históricas, sociales y culturales han tenido un efecto sobre ello. Se expondrán las grandes teorías y sus enfoques. Se identificaran a además, las características de los líderes y seguidores, para que el lector comprenda el concepto actual de liderazgo y sea capaz de diferenciar los diferentes modelos dentro de un contexto más amplio. Así mismo se hará un análisis de las semejanzas y diferencias entre escuelas a fin de comprender en qué medida los estilos de liderazgo pueden resultar efectivos en determinados contextos o momentos, pero quizás no en otros.

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Purpose – The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder inclusivity and/or managerial capture of SERA processes and the dynamics of SERA as it matures. Design/methodology/approach – This paper used semi-structured interviews with 20 accountant and consultant assurors to derive data, which were then coded and analysed, resulting in the identification of four themes. Findings – This paper provides interview evidence on the process of SERA, suggesting that, although there is still managerial capture of SERA, stakeholders are being increasingly included in the process as it matures. SERA is beginning to provide dual-pronged benefits, adding value to management and stakeholders simultaneously. Through the lens of Freirian dialogic theory, it is found that SERA is starting to display some characteristics of a dialogical process, being stakeholder inclusive, demythologising and transformative, with assurors perceiving themselves as a “voice” for stakeholders. Consequently, SERA is becoming an important mechanism for driving forward more stakeholder-inclusive SER, with the SERA process beginning to transform attitudes of management towards their stakeholders through more stakeholder-led SER. However, there remain significant obstacles to dialogic SERA. The paper suggests these could be removed through educative and transformative processes driven by assurors. Originality/value – Previous work on SERA has involved predominantly content-based analysis on assurance statements. However, this paper investigates the details of the SERA process, for the first time using qualitative interview data.

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This paper analyses the 53 managerial sackings and resignations from 16 stock exchange listed English football clubs during the nine seasons between 2000/01 and 2008/09. The results demonstrate that, on average, a managerial sacking results in a post-announcement day market-adjusted share price rise of 0.3%, whilst a resignation leads to a drop in share price of 1% that continues for a trading month thereafter, cumulating in a negative abnormal return of over 8% from a trading day before the event. These findings are intuitive, and suggest that sacking a poorly performing manager may be welcomed by the markets as a possible route to better future match performance, while losing a capable manager through resignation, who typically progresses to a superior job, will result in a drop in a club’s share price. The paper also reveals that while the impact of managerial departures on stock price volatilities is less clear-cut, speculation in the newspapers is rife in the build-up to such an event.

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Purpose – There is a wealth of studies which suggest that managers' positive perceptions/expectations can considerably influence the organisational performance; unfortunately, little empirical evidence has been obtained from development studies. This research aims to focus on the perceptual and behavioural trait differences of successful and unsuccessful aid workers, and their relationship with organisational performance. Design/methodology/approach – Through web-based survey, 244 valid responses were obtained from the Japan International Cooperation Agency (JICA)-aid managers worldwide. Five perception related factors were extracted and used for cluster analysis to group the respondents. Each cluster's perception/behaviour-related factors and organisational performance variables were compared by ANOVA. Findings – It was discovered that Japanese's positive perception/expectation about work and their local colleagues was related to higher organisational performance, and conversely, the negative perception on their part was generally associated with negative behaviour and lower organisational performance. Moreover, in a development context, lower work-related stress and feelings of resignation toward work were strongly associated with the acceptability of cross-cultural work environment. Practical implications – The differences in perceptual tendencies suggest that cautious consideration is advised since these findings may mainly apply to Japanese aid managers. However, as human nature is universal, positive perception and behaviour would bring out positive output in most organisations. Originality/value – This study extended the contextualised “Pygmalion effect” and has clarified the influence of perception/expectation on counter-part behaviour and organisational performance in development aid context, where people-related issues have often been ignored. This first-time research provides imperial data on the significant role of positive perception on the incumbent role holder.

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Given the ongoing debate on managerial compensation schemes, our paper offers empirical insights on the strategic choice of firms' owners over the terms of a managerial compensation contract, as a commitment device aiming at gaining competitive advantage in the product market. In a quantity setting duopoly we experimentally test whether firms' owners compensate their managers through contracts combining own profits either with revenues or with relative performance, and the resulting managerial behaviour in the product market. Prominent among our results is that firms' owners choose relative performance over profit revenue contracts more frequently. Further, firms' owners successfully induce a more aggressive behaviour by their managers in the market, by setting incentives which deviate from strict profit maximization.

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BACKGROUND: Nurses and allied health care professionals (physiotherapists, occupational therapists, speech and language pathologists, dietitians) form more than half of the clinical health care workforce and play a central role in health service delivery. There is a potential to improve the quality of health care if these professionals routinely use research evidence to guide their clinical practice. However, the use of research evidence remains unpredictable and inconsistent. Leadership is consistently described in implementation research as critical to enhancing research use by health care professionals. However, this important literature has not yet been synthesized and there is a lack of clarity on what constitutes effective leadership for research use, or what kinds of intervention effectively develop leadership for the purpose of enabling and enhancing research use in clinical practice. We propose to synthesize the evidence on leadership behaviours amongst front line and senior managers that are associated with research evidence by nurses and allied health care professionals, and then determine the effectiveness of interventions that promote these behaviours.Methods/design: Using an integrated knowledge translation approach that supports a partnership between researchers and knowledge users throughout the research process, we will follow principles of knowledge synthesis using a systematic method to synthesize different types of evidence involving: searching the literature, study selection, data extraction and quality assessment, and analysis. A narrative synthesis will be conducted to explore relationships within and across studies and meta-analysis will be performed if sufficient homogeneity exists across studies employing experimental randomized control trial designs. DISCUSSION: With the engagement of knowledge users in leadership and practice, we will synthesize the research from a broad range of disciplines to understand the key elements of leadership that supports and enables research use by health care practitioners, and how to develop leadership for the purpose of enhancing research use in clinical practice.

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How do shareholders perceive managers who lever up under a takeover threat? Increasing leverage conveys good news if it reflects management's ability to enhance value. It conveys bad news, though, if inefficient managers are more pressured to lever up. This paper demonstrates that negative (positive) updating prevails when takeover costs are small (large). Managers who leve r up to end a takeover threat thus may commit to an increase in the firm's value and yet increase their chances of being replaced by their shareholders. The model predicts that intraindustry leverage is less dispersed when takeover costs are low.