Mashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21269820220801Investigating the Role of Households’ Health Care Expenditures on the Iranian Households’ Welfare Using DSGE Framework50551615538210.5281/zenodo.7028256ENHamid IzadiAssistant Professor, Department of Economics, Faculty of Management and Humanities, Chabahar Maritime University, Chabahar, Iran0000-0003-2297-6429Journal Article20220721Nowadays, the study of the share of households' health expenditures in their total consumption expenditures and its impact on the well-being of households and society has become an important issue as it is applied in policy and planning by government officials. This paper aims to examine the impact of changes in the share of health expenditures in the basket of total household consumption expenditures and to show that small changes in the variable have significant effects on consumption, desirability, and, consequently, the well-being of society. The results of this modelling suggest that a decrease in the share of household health expenditures leads to an increase in other household expenditures and, consequently, increases household welfare by an increasing utility. The reason for this is that by increasing its health and medical expenditures, the household must reduce its consumption of other goods, which decreases its total utility. It should be noted that this decrease is due to the fact that households are less inclined to spend a larger share of their total consumption expenditure on health services. An increase in the share of households' health expenditures in their total expenditures leads to a decrease in welfare, and a decrease in this share increases household welfare. However, factors such as the inefficiency of the insurance system, poor health system monitoring, and problems in accessing and using health services can have a major impact on households' acceptance, desire, and use of health services and should be considered a serious problem.https://www.ijmae.com/article_155382_042ec30a170d379778a9c672af5fc767.pdfMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21269820220801Control of Service Quality Indicators on Wooden Floor Retail “Flooring Parquete”51753015538110.5281/zenodo.7028300ENVincentia AudriSendukDepartment of Accounting, Widya Mandala Catholic University, Surabaya, Indonesia0000-0003-0124-8588Dyna RachmawatiDepartment of Accounting, Widya Mandala Catholic University, Surabaya, Indonesia0000-0002-8811-0647Journal Article20220711CV. Ladang Berkat Abadi is a company in Surabaya that has a brand called Flooring Parquete. Flooring Parquete is engaged in wood floor retail. As one of the businesses engaged in services, of course, it requires special attention to the quality of service provided to its customers. This study aims to analyze the control of indicators / dimensions of service quality owned by Flooring Parquete in providing service quality. The five indicators are the dimension of physical evidence, the dimension of reliability, the dimension of responsiveness, the dimension of assurance, and the dimension of empathy. This study uses an intrinsic case study approach. There are 2 data sources used, namely primary data in the form of interview results and secondary data in the form of e-guarantee data and material needs miscalculation data. The data analysis technique used is the PDCA method. The results showed that Flooring Parquete has met 3 of the 5 dimensions of service quality. The dimensions that have been fulfilled are the dimension of physical evidence, the dimension of guarantee, and the dimension of empathy. The unmet dimensions are the reliability dimension and the responsiveness dimension. In the dimension of reliability, Flooring Parquete has problems with the ability of employees to provide accurate calculations of material needs. Meanwhile, in the dimension of responsiveness, the problem that occurs is the slow response from employees when customers consult. This can result in a decrease in the level of credibility of Flooring Parquete towards its customers.https://www.ijmae.com/article_155381_ec307f0c107a2c0d69d7e9a7b082f958.pdfMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21269820220801COVID-19 and Online Teaching and Learning at HEIs: Proposing Additional Research from Institutional Work Perspective53154115538310.5281/zenodo.7028332ENMohammed RiazAzamDepartment of Accounting & Finance, The University of Fiji, Lautoka, Fiji0000-0002-6796-4096Shireen NishaDepartment of Computer Science & Mathematics, The University of Fiji, Lautoka, FijiJafreen KhanDepartment of Accounting & Finance, The University of Fiji, Lautoka, FijiJournal Article20220725The purpose of this study is to highlight and call for more research into whether higher education institutions (HEIs) senior management teams are positioned as empowered leaders of change to coercively as well as persuasively implement an alternative online teaching and learning platform, disrupting existing institutions for the benefit of its major stakeholder, students amidst COVID-19. This study used a qualitative meta-analysis method to combine previous qualitative studies to develop deeper meaning through an interpretive process, signalling that more research in this area is required. We argue that the senior management teams in HEIs are influential actors and change agents and have the potential to significantly contribute to institutional work. In addition, we discovered that institutional entrepreneurship has limited research in the study of HEIs and depicts the opportunity to explore the concept of agency and institutional work in the context of HEIs. This study makes a good impression and emphasises the need for future research, particularly on senior management teams at HEIs, to reflect their institutional work in the formation of institutional changes witnessed in the HEIs' virtual classroom platform.https://www.ijmae.com/article_155383_ecab1c0f617c7e56ed4690ebc82c241f.pdfMashhad: Behzad Hassannezhad KashaniInternational Journal of Management, Accounting and Economics2383-21269820220801Corporate Social Responsibility and Reaction Functions of Labor-Managed Firms with Lifetime Employment as Strategic Commitment54254915538410.5281/zenodo.7028374ENKazuhiro OhnishiDepartment of Economics, Institute for Economic Sciences, Osaka, Japan0000-0002-2225-7777Journal Article20220808This paper examines an oligopoly game model with a concave demand function where labor-managed firms compete in quantities with each other. There is no possibility of entry or exit. The timing of the game is as follows. In the first stage, each labor-managed firm simultaneously and independently chooses the level of social concern. In the second stage, each labor-managed firm simultaneously and independently chooses whether to offer lifetime employment as a strategic commitment device. In the third stage, quantity competition takes place. This paper examines the reaction functions of labor-managed firms in the model. First, the paper presents the reaction functions of labor-managed firms in the game model. It is shown that the reaction functions of labor-managed firms have both upward and downward sloping cases. Next, the paper provides a simple example to support the above result. This example shows a case in which the reaction functions of labor-managed firms are downward-sloping.https://www.ijmae.com/article_155384_a3f61f791efb242fe5d596a083fa7042.pdf