@article { author = {Ohnishi, Kazuhiro}, title = {Unilateral Decisions to Hire Managers in Markets with Capitalist and Labor-Managed Firms}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {190-196}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {This paper examines the equilibrium outcomes of firms’ decision games to hire managers when there is a capitalist firm competing against a labor-managed firm. The paper shows that if only the capitalist firm hires a manager, then the equilibrium coincides with the solution when neither firm hires a manager. In addition, the paper shows that if only the labor-managed firm hires a manager, then at equilibrium the capitalist firm’s output and the market price are lower than when neither firm hires a manager.}, keywords = {Capitalist firm,labor-managed firm,managerial delegation,mixed duopoly,Cournot model}, url = {https://www.ijmae.com/article_114746.html}, eprint = {https://www.ijmae.com/article_114746_99a363510edc936bdc3399549f45c958.pdf} } @article { author = {Alipour, Farhad and Karimi, Roohangiz}, title = {Creating and Developing Learning Organization Dimensions in Educational Settings; Role of Human Resource Development Practitioners}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {197-213}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {Nowadays, creating and developing learning organization culture is becoming a main subject in the strategic plans of various organizations. In this regards, the purpose of the study is to develop a conceptual model to show how human resource development can be lead to creating and developing learning organization dimensions especially in educational settings. Based on existing theoretical and empirical evidence, the study develops and presents a conceptual model of the relationship between human resource development practices and learning organization dimensions. Based on the proposed model, human resource development practices such as delivering new knowledge, creating shared vision, reward and recognition, training, create learning atmosphere, mentoring and coaching program, evaluation and promoting employees’ technical, human and cognitive skills can be linked to learning organization dimensions. It is recommended that the model may help human resource development practitioners to better understand the link between human resource development and learning organization dimensions.}, keywords = {Learning Organization,educational settings,Human Resource Development,competitive advantages}, url = {https://www.ijmae.com/article_114747.html}, eprint = {https://www.ijmae.com/article_114747_ddeb42f711e98883b311a77b3d3493ed.pdf} } @article { author = {Nizam, Ismail and Vilhi, Malar}, title = {The Determinants of Green ICT Adoption in Foreign Multinational Organizations in Malaysia}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {214-243}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {In the wake of increased need for business processes that promote environmental sustainability, many organizations have adopted Green ICT as way to promote environmentally friendly agenda. However, there is scanty information on Green ICT adoption in Malaysia especially by multinationals. More specifically, the existing research does not shed light on the factors that facilitate Green ICT adoption by multinationals in Malaysia. Therefore, it is vital to examine the various factors that could contribute to success in Green ICT adoption efforts by MNCs in Malaysia. The independent variables in this research comprise technology, environment, attitude and perceived usefulness of Green ICT. The theories that underlined this research consist of the Diffusion of Innovation (DOI), Technology Acceptance Model (TAM), Theory of Reasoned Action (TRA), Theory of Planned Behaviour (TPB), Stakeholder Theory (ST) and Institutional Theory (IT). In order to test the relationship between the theories and to establish the measurement model validity, the Confirmatory Factor Analysis (CFA) was used and Multiple Regression was used to test the hypotheses. The research design adopted for this research was explanatory and the target population was employees of multinationals in Klang Valley, Malaysia. The researcher collected data from the employees through online self-administered questionnaires and by hand survey questionnaires between July and August 2017. A sample of 138 multinational employees responses were collected using a pre-designed survey questionnaire based on the 5-point Likert Scale. The data gathered from the field from the questionnaires was recorded and coded into SPSS and AMOS for analysis. The findings revealed that environment, attitude and perceived usefulness have a positive significant impact on the adoption of Green ICT. Besides, the findings revealed that technology has no impact on Green ICT adoption. The outcome of the study will provide useful insights to Malaysian government to adjust the existing Green ICT policies at the national level and contributes to the growth of the future master plan.}, keywords = {Green ICT Adoption,technology,Multinationals,Malaysia}, url = {https://www.ijmae.com/article_114748.html}, eprint = {https://www.ijmae.com/article_114748_6eab29aedf715c78e6ff575331509a3a.pdf} } @article { author = {Foroghi, Daruosh and Tahmasbi, Moslem and Bakhtiarvand, Mohammad}, title = {Investigation of the Relationship between Accounting Conservatism and Earnings Management Using Benford's Law in Listed Companies of Tehran Stock Exchange}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {244-259}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies in Tehran Stock Exchange during 1999-2015. Divergence between the actual earning and loss frequencies and Benford' distribution has been taken into account. Chi-square and Z-statistic tests, regards to degrees of conservatism were applied. The results revealed that in companies with low or high levels of conservatism, distribution of earning and lose first to fourth digits follow Benford's law. However the distribution of first and second digits of earning, and first to fourth digits of losses differ from the expected distribution when there is an increase in conservatism. Divergence between the third and fourth digits and expected distribution reduced, when conservatism increases.}, keywords = {Accounting conservatism,Benford's law,Earnings Management}, url = {https://www.ijmae.com/article_114749.html}, eprint = {https://www.ijmae.com/article_114749_ac0642918b7dd6e27ef9c1dabac9293c.pdf} } @article { author = {Rahmawati, Yenny and Liswandi, L}, title = {Analysis of E-Service Quality Dimensions towards Purchase Intention by Using Smartphone in Tokopedia}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {260-271}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The objective of this research is to identify the correlation between Information Availability/Content, Ease of Use, Privacy/Security, Graphic Style, Reliability/ Fulfillment towards one dependent variable (Purchase Intention). In this research, data were collected through questionnaire to 120 respondents using purposive sampling method for people who live in Jakarta. Data analysis technique used in this study is multiple linear regression. The result indicates that Information Availability/Content (X1) has no significant influence towards Purchase Intention by using smartphone in Tokopedia. The variables Ease of Use/Usability (X2), Privacy/Security (X3), Graphic Style (X4), Reliability/ Fulfillment (X5) have positive significant influence to the Purchase Intention. Then, through the F- test, the five dimensions of E-service Quality have simultaneously significant influence toward Purchase Intention. The predictive ability of these five variables towards Purchase Intention in this study is 63.8% while the remaining is affected by other factors that are not included in this research.}, keywords = {E-Service quality,e-commerce,Purchase Intention}, url = {https://www.ijmae.com/article_114751.html}, eprint = {https://www.ijmae.com/article_114751_fe63814cb02c5ae6dfda2c2590a886ef.pdf} } @article { author = {Sarmadipour, Mahla}, title = {Government's Role in Universities Financing}, journal = {International Journal of Management, Accounting and Economics}, volume = {5}, number = {4}, pages = {272-281}, year = {2018}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {When the provision of resources for universities financing as a plan was discussed, reducing the supportive role of government is the first issue that arises in the mind. Despite this misconception, the global reality show in which different systems, trying to earn money from new resources did not lead to reduce government involvement in this sector. There are several reasons to justify government's continued and basic support of higher education, however, they do not justify sole reliance on government resources, but they confirm the necessity of government's continued support. Therefore, many ways can be determined that the government through which specified public resources among those who have the training service and educational service providers. Each of these methods has various effects on the behavior of family and educational institutions. In fact, the effectiveness provides a possibility for governments to manage the educational system through financial mechanism.}, keywords = {Universities financing,Government's financial support,University`s costs}, url = {https://www.ijmae.com/article_114750.html}, eprint = {https://www.ijmae.com/article_114750_a15acf9508f470d7b55a6969ff9277b8.pdf} }