@article { author = {Renani, Ghasem and Ghaderi, Bakhtiar and Mahmoudi, Omar}, title = {The Impact of Organizational Structure on the Effectiveness of Communication from the Perspective of Employees in the Department of Education}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {989-1001}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The aim of the present research investigates the relation between organizational structure and effectiveness of communication. The research methodology is survey and correlative. All employees of Marivan education department were chosen as the statistical population that 92 persons of them were chosen through Sampling Morgan Table. The questionnaire was used to collect data. Experts’ view and Cronbach’s alpha was used for the validity and reliability of the inventory. Research data were analyzed by SPSS17 and LISREL 8.50 Software's. Statistical methods of Pearson correlation and structural equation modeling were used to analyze the data. The research results showed that organizational structure has a direct and positive relationship with ineffective communication. Also results showed that centralization, complexity and formality had the most influence on ineffective communication in current research sample respectively. In other words with increasing centralization, complexity  and formality communication (diagonal ,horizontal, upward  and downward) in different levels of organization become ineffective.}, keywords = {Organizational Structure,communication,Department of Education}, url = {https://www.ijmae.com/article_115158.html}, eprint = {https://www.ijmae.com/article_115158_45d105d88a64936d16cca21363682f93.pdf} } @article { author = {Ilaboya, James and Ashafoke, Tina}, title = {Board Diversity and Firm Performance in Nigeria}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1002-1019}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The study examines the relationship between board diversity and firm performance in Nigeria. The study adopted the cross-sectional research design using data from all the banks quoted on the Nigerian Stock Exchange from 2010-2015. The multiple regression technique is the basis of the data analysis, specifically the ordinary least square regression (OLS) technique to estimate the coefficients of the variables in the model specified. The study found a negative and insignificant relationship between ethnic diversity and frim performance; in the same vein, a negative and insignificant relationship was observed between nationality diversity and firm performance; Gender diversity exhibit a negative and significant relationship with firm performance. We recommend that since gender diversity is significant but negative, management and regulatory bodies should make policy statements towards the inclusion of more women to attain the optimum number that will enhance the performance of the firm going by the time-tested theory of critical mass.}, keywords = {Firm Performance,Ethnic Diversity,nationality diversity,Gender diversity}, url = {https://www.ijmae.com/article_115159.html}, eprint = {https://www.ijmae.com/article_115159_079ca668134244a6ba90914004d88d4d.pdf} } @article { author = {Ekanayake, Athula and Hewa Kuruppuge, Ravindra}, title = {Governance of Family Owned Businesses and Firm Performance: Evidence from Sri Lanka}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1020-1039}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {Following the notions of agency and stewardship theories, this study examined the empirical validity of the relationship between governance of family owned businesses and firm performance, employing a sample of 82 family businesses in 5 main commercial districts in Sri Lanka. Governance variables related to family ownership, involvement in management and experience were examined in order to assess their influence on firm performance, measured in both financial and non-financial terms. Whilst sales growth was used to measure financial performance, 5-point Likert scale, ranging from much lower to much higher, has been used to assess respondents’ views on non-financial performance of their firms, controlling the cultural factors. The results were in favour of family ownership and family involvement in management both of which influence significantly on financial and non-financial performance of the family owned businesses. But, the study did not support to prove the relationship between experience of owner managers and firm performance.}, keywords = {Governance,Family Involvement,Family owned businesses,Firm Performance,Sri Lanka}, url = {https://www.ijmae.com/article_115160.html}, eprint = {https://www.ijmae.com/article_115160_e61f9106a50e64c963f04d4b94aa3e8e.pdf} } @article { author = {Habaragoda, Bhagyavi}, title = {Interplay between Internal and External Corporate Social Responsibility}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1040-1048}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {Corporate social responsibility (CSR) is an intensively researched area. This study attempts to investigate the association between different types of CSR which is a largely overlooked area in the CSR agenda. Based on the target stakeholder group, we distinguish firms’ CSR activities into internal and external CSR. We provide arguments favoring both a positive and negative association between the two types. The sample is consisted of 50 companies listed in the Colombo stock exchange, Sri Lanka. Multiple regression analysis was used to test the research hypothesis. The findings suggest that external CSR is negatively associated with internal CSR. Therefore, resource constraint dominates the stakeholder demands when making investments in different CSR types.}, keywords = {corporate social responsibility (CSR),Internal CSR,External CSR,Sri Lanka}, url = {https://www.ijmae.com/article_115161.html}, eprint = {https://www.ijmae.com/article_115161_39b5b32e8cfcad68601e84a22ea14ac8.pdf} } @article { author = {Alles, Sakunthala and Yazdanifard, Rashad}, title = {Strategic Management Failures of “Dialog Axiata” and Recommended Strategic Approaches for Implementation}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1049-1062}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The purpose of this paper is to evaluate the current service quality and the strategies of Dialog Axiata PLC in Sri Lanka, which have been implemented to achieve their organizational objectives. This research study has analyzed audit findings, survey results, observational research and content analysis in order to identify the current strategic position of the company and environmental analysis of the telecommunication industry. In addition, several strategic management models have employed to identify the company’s potential to maintain long term strategic competitiveness over competitors within the industry. Furthermore, this paper has discussed about the strategic issues, which the company had to face because of the lack of strategic planning and consideration. According to the findings and results, there are several recommendations, which have been mentioned at the end of analysis in order to enhance the quality of the service, which would enable the Dialog Axiata to be competitive in the telecommunication industry further. The paper suggests that the company should reposition its product lines, invest more on R&D capabilities, and review its Human Resource Management practises in order to gain a significant position in the market.}, keywords = {Telecommunication,Dialog Axiata,strategic Competitiveness,Strategic Planning,Competitive advantage}, url = {https://www.ijmae.com/article_115162.html}, eprint = {https://www.ijmae.com/article_115162_33359059dfaa864894d27f0602bce87b.pdf} } @article { author = {Meshkani, Zahra and Moosavi Nejad, Seyed and Markazi Moghaddam, Nader and Popesko, Boris and Yekani, Neda}, title = {Analysis of Cost Price and Net Profit of Laboratory: Case Study of Iran}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1063-1073}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {Diagnostic services are regarded as important hospital services, which are very costly due to the use of advanced technologies and facilities, and it seems so necessary to calculate and analyze the costs thereof. Understanding the profitability of lab services by traditional and ABC method that provided by military units is the purpose of the study. This study was an applied retrospective study that conducted in a lab of Iran in a hospital of military unit in 2015. After identifying the overhead and final centers, costs related topics were collected, and cost price of the final services was calculated using Activity-Based Costing method. Calculated cost of services had been consequently compared average tariff of common services using the principles of sharing. According to the results, there were deviations between average service tariff and per admission, and most services provided to armed forces were losing. The lab was no profitable in both methods but losses in ABC were more estimated. For Pathology, Blood Bank, Biochemistry, and Hematology tests, we were witnessing the greatest deviation from the tariff but Immunology, Serology and Microbiology tests were profitable.}, keywords = {Activity-Based Costing,Laboratory,Costing,Hospital}, url = {https://www.ijmae.com/article_115163.html}, eprint = {https://www.ijmae.com/article_115163_a4464eb5b90924f76d33587329f3fa97.pdf} } @article { author = {Noravesh, Farima and Pishbin, Zohreh}, title = {The Impact of IT Investments on Sales: Case of Iran Insurance Company}, journal = {International Journal of Management, Accounting and Economics}, volume = {4}, number = {10}, pages = {1074-1084}, year = {2017}, publisher = {Mashhad: Behzad Hassannezhad Kashani}, issn = {2383-2126}, eissn = {2383-2126}, doi = {}, abstract = {The role of Information Technology (IT) in service organizations like banks and insurance offices is very important. These organizations are developing IT-based services because in this way they apply not only more economical methods comparing to traditional methods but also they could increase the innovating and fascinating aspects of IT-based services. In this essay, we have investigated the influence of information technology on insurance policy sales from the view of the property insurance experts in Iran Insurance, Tehran. The statistical population is all the staff of Iran Insurance at Tehran branches who are working in property insurance section and using information technology. After gathering questionnaires, we have described and categorized data from descriptive statistics prospection. Then, we have tested the hypotheses using one-sample T test. According to the results, information technology investing which has been considered from four aspects- Communication frequency, decreasing consumers waiting time, cost reduction and developing innovation in products- would lead to insurance policy sales increasing.}, keywords = {Insurance,Insurance Policy,Information technology,One-sample t test}, url = {https://www.ijmae.com/article_115164.html}, eprint = {https://www.ijmae.com/article_115164_754daa9703d9ce2f2e64a7327b5d5e35.pdf} }