This document summarizes a study that analyzed the effect of decentralization of decision-making and the use of accounting control systems on organizational performance. The study used a sample of 53 managers from a university in Indonesia. Statistical tests found that decentralization of decision-making and the use of accounting controls together explained 27.5% of the variation in organizational performance. Individual tests found that decentralization of decision-making had a slightly stronger influence on performance than accounting controls. The study concluded that decentralizing decision-making and using accounting controls can improve organizational performance.
Analysis of Performance Appraisal Systems on Employee Job Productivity in Pub...inventionjournals
Universities appraisal system is meant to enhance the performance of employees by integrating an individual’s goal with those of the organization. Despite the Universities Management having an appraisal system, performance in public universities in the country remains relatively poor. The purpose of the study was to analyze performance appraisal systems on employee job productivity in public universities. The main objective of the study was to determine the effect of self-assessment on the performance of employees in Public Universities. The research study was carried out in four universities namely Masinde Muliro University of Science and Technology, Maseno, Moi and Jaramogi Oginga Odinga University of Science and Technology. Data collection instruments used was mainly questionnaire. Both content and construct reliability was carried out through engagement of experts in preparing the questionnaire. Piloting was done in Laikipia University College, though the results were not used in the study. To ensure that the instrument is reliable, a Cronbach’s Alpha of Coefficient of 0.876, was attained, which is far way above the recommended 0.7 in social sciences. The study employed descriptive survey research design. The target population consisted of 11,296 employees and 4 Registrars in charge of Administration. Purposive sampling was used to select the four universities and four registrars. Data analysis was done using the statistical Package for Social Science (Version 20). Both descriptive and inferential statistics were used in data analysis. The results were presented in form of tables, charts and cross tabulations. From the findings, self-assessment was an important section in performance appraisal as it contributed to improvement in employee job productivity. The findings will contribute to the pool of knowledge in the field of Human Resource Management and will form the basis of reference by interested parties in future. The management of public universities will use the findings of this study to guide them in performance management. Furthermore, the findings will be a source of reference for academicians who intend to carry out studies in relation to the subject of performance appraisal systems.
This document summarizes a study on the implementation and effectiveness of performance management systems at Alfalah Bank in Pakistan. The study used qualitative interviews to examine issues related to the bank's performance management. Key findings include employee dissatisfaction with the current system and a lack of proper motivation and rewards. The researchers recommend improvements to address these issues, such as providing direction and guidelines to enhance the performance management system. The study provides practical implications for human resource managers and a basis for further research on improving performance management practices in the banking sector.
Implementing an Employee PerformanSystem Experience Tradition/tutorialoutlet...pinck2339
FOR MORE CLASSES VISIT
www.tutorialoutlet.com
Implementing an Employee
Performance Management
System in a Nonprofit
Organization
Karen Becker, Nicholas Antuar,
Cherie Everett
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Compilation of effective strategy based on swot and evaluation onAlexander Decker
This document discusses conducting a strategic analysis of Dr. Abidi Co., an Iranian pharmaceutical company, using the SWOT and balanced scorecard (BSC) frameworks. It first provides background on strategic planning and management. It then outlines the study's methodology, which involved analyzing Dr. Abidi Co.'s vision, internal/external factors, and performance using SWOT, BSC, and strategic mapping. The analysis resulted in identifying the company's strengths, weaknesses, opportunities, threats, and developing a strategy map linking strategic objectives across different perspectives.
: This study aims to examine the effect of work discipline and compensation on employee
performance, as well as organizational commitment. Respondents in this study were 125 drivers working at PT.
Gojek Indonesia in the Special Region of Yogyakarta (DIY) in 2018.
- The document discusses a study on employees' perceptions of absenteeism management practices in multinational companies in India. It aims to study awareness levels, opinions on discipline factors, and motivational/satisfaction factors related to absenteeism policies.
- A questionnaire was distributed to 155 employees across various companies. Statistical analysis found differences in opinion across awareness, discipline, and motivational factors related to absenteeism management. Employees ranked explaining absenteeism policies and pay cuts for intentional absence as the top factors.
- The study provides insights into how absenteeism is managed and perceived across Indian and multinational organizations operating in India. It aims to understand employee awareness and opinions to help companies improve their absent
Analysis of Performance Appraisal Systems on Employee Job Productivity in Pub...inventionjournals
Universities appraisal system is meant to enhance the performance of employees by integrating an individual’s goal with those of the organization. Despite the Universities Management having an appraisal system, performance in public universities in the country remains relatively poor. The purpose of the study was to analyze performance appraisal systems on employee job productivity in public universities. The main objective of the study was to determine the effect of self-assessment on the performance of employees in Public Universities. The research study was carried out in four universities namely Masinde Muliro University of Science and Technology, Maseno, Moi and Jaramogi Oginga Odinga University of Science and Technology. Data collection instruments used was mainly questionnaire. Both content and construct reliability was carried out through engagement of experts in preparing the questionnaire. Piloting was done in Laikipia University College, though the results were not used in the study. To ensure that the instrument is reliable, a Cronbach’s Alpha of Coefficient of 0.876, was attained, which is far way above the recommended 0.7 in social sciences. The study employed descriptive survey research design. The target population consisted of 11,296 employees and 4 Registrars in charge of Administration. Purposive sampling was used to select the four universities and four registrars. Data analysis was done using the statistical Package for Social Science (Version 20). Both descriptive and inferential statistics were used in data analysis. The results were presented in form of tables, charts and cross tabulations. From the findings, self-assessment was an important section in performance appraisal as it contributed to improvement in employee job productivity. The findings will contribute to the pool of knowledge in the field of Human Resource Management and will form the basis of reference by interested parties in future. The management of public universities will use the findings of this study to guide them in performance management. Furthermore, the findings will be a source of reference for academicians who intend to carry out studies in relation to the subject of performance appraisal systems.
This document summarizes a study on the implementation and effectiveness of performance management systems at Alfalah Bank in Pakistan. The study used qualitative interviews to examine issues related to the bank's performance management. Key findings include employee dissatisfaction with the current system and a lack of proper motivation and rewards. The researchers recommend improvements to address these issues, such as providing direction and guidelines to enhance the performance management system. The study provides practical implications for human resource managers and a basis for further research on improving performance management practices in the banking sector.
Implementing an Employee PerformanSystem Experience Tradition/tutorialoutlet...pinck2339
FOR MORE CLASSES VISIT
www.tutorialoutlet.com
Implementing an Employee
Performance Management
System in a Nonprofit
Organization
Karen Becker, Nicholas Antuar,
Cherie Everett
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
Compilation of effective strategy based on swot and evaluation onAlexander Decker
This document discusses conducting a strategic analysis of Dr. Abidi Co., an Iranian pharmaceutical company, using the SWOT and balanced scorecard (BSC) frameworks. It first provides background on strategic planning and management. It then outlines the study's methodology, which involved analyzing Dr. Abidi Co.'s vision, internal/external factors, and performance using SWOT, BSC, and strategic mapping. The analysis resulted in identifying the company's strengths, weaknesses, opportunities, threats, and developing a strategy map linking strategic objectives across different perspectives.
: This study aims to examine the effect of work discipline and compensation on employee
performance, as well as organizational commitment. Respondents in this study were 125 drivers working at PT.
Gojek Indonesia in the Special Region of Yogyakarta (DIY) in 2018.
- The document discusses a study on employees' perceptions of absenteeism management practices in multinational companies in India. It aims to study awareness levels, opinions on discipline factors, and motivational/satisfaction factors related to absenteeism policies.
- A questionnaire was distributed to 155 employees across various companies. Statistical analysis found differences in opinion across awareness, discipline, and motivational factors related to absenteeism management. Employees ranked explaining absenteeism policies and pay cuts for intentional absence as the top factors.
- The study provides insights into how absenteeism is managed and perceived across Indian and multinational organizations operating in India. It aims to understand employee awareness and opinions to help companies improve their absent
Relationship between human resource management practices and perceived perfor...Alexander Decker
This document summarizes a study that examined the relationship between human resource management (HRM) practices and employee performance in 5 hospitals in Jordan. The study found that HRM practices, such as planning, selection, recruitment, training, job evaluation, motivation, and compensation, can impact hospital performance. A survey was administered to hospital staff to understand the current HRM practices and their effect on performance. The results showed that HRM practices in Jordanian hospitals need improvement and that compensation had the greatest impact on increasing employee performance levels. The document provides context on the healthcare workforce in Jordan and reviews literature on the relationship between various HRM practices and organizational performance.
EFFECT OF ORGANISATIONAL POLITICS ON EMPLOYEE ENGAGEMENTIAEME Publication
The purpose of this research paper was to examine the nature of the relationship between organisational politics and employee engagement and was carried out in the year 2018 in Nigeria. This research addressed gaps in literature in three ways. First, this study offered quantitative evidence of the relationships between organisational politics and employee engagement. Second, this study elaborated on theoretical support for the perceived link between organisational politics and employee engagement. Finally, this study developed a model on the link between both variables. The paper adopted a descriptive survey design. Three hundred and fifty-nine questionnaires were retrieved from the staff of private radio broadcasting firms in Southeast Nigeria. The analysis of the data was presented in tables and graphs, and the Spearman correlation was used for analysis. The paper found that organisational politics positively relate to employee engagement. The study also postulated theoretical and managerial implication from the result obtained.
The document discusses:
1. The action research model is the basic model underlying most OD activities, which involves a cyclical process of data gathering, diagnosis, action planning, implementation, and evaluation.
2. Key features of action research include being problem-focused, action-oriented, collaborative, experimental, and aimed at tackling future problems.
3. The role of the action researcher includes problem definition, study design, data collection/analysis, interpretation, and planning/executing interventions.
Accountability in the public sector is paramount and it is a necessity for government agencies to understand the key drivers of their performance and develop a method to communicate results to their citizens. This concept of accountability defines what is required to be identified as a performance-focused open government that meets the demands of the public. Most government agencies who desire to improve their performance measures do not feel they are being used effectively in making improvement decisions throughout their departments. In fact, 61% of executives acknowledge that their organizations struggle to bridge the gap between strategy formulation and its day-to-day implementation. So why does this dichotomy exist?
The Implication of Financial Compensation and Performance Appraisal System to...inventionjournals
This summary provides the key points from the document in 3 sentences:
The document discusses a study analyzing the influence of financial compensation and performance appraisal systems on job satisfaction, motivation, and employee performance at PT Pupuk Kalimantan Timur in Indonesia. It presents literature on these topics and develops hypotheses about their relationships. The results of the study using a sample of 140 employees find that financial compensation influences job satisfaction but not motivation, and performance appraisal systems influence both job satisfaction and motivation as well as having a stronger influence on employee performance than financial compensation.
Employee attrition in an organisation is a serious issue and it will affect the
performance of the organisation. Impact of attrition on organisations performance
has to be considered for improving the concern. Managing the human resource is not
a simple task. Employees has to be convinced in terms of monetary and non-monetary
benefits. Cost of replacing an employee due to high level of attrition will be more for
an organisation. Employer has to take steps to reduce the level of attrition and
strategy has to be adopted to retain the employees in organisation. An investigation is
made in this study to find out the factors affecting the attrition and strategy to be
followed to retain employees in the organisation.
The Relationship between Organizational Justice, Organizational Commitment an...inventionjournals
The current study examines primarily the relationship between organizational justice, organizational commitment, and intention to leave. Investigating if there are gender differences in their levels of organizational justice, organizational commitment and intention to leave the organization is the second objective of this study. Data were collected from 384 health employees of a private hospital in Turkey by related instruments. Consequently, OJ was measured using Niehoff and Moorman’s (1993) scale; Mowday, Steers and Porter’s (1979) scale to measure OB was used and INTL was measured using Bluedorn’s (1982) scale. The reliabilities of the survey instrument was assessed, frequency tests were employed, correlation, regression and independent t-test were made in order to evaluate the relationships between organizational justice, organizational commitment and intention to leave of health employees’. The findings of the study suggest important implications for management theory and practice. The results show that OJ is positively related to OB and negatively related to INTL. OB is negatively related to INTL. As predicted, gender has significant effect on OB, OJ, and INTL. Further, males appear to have a higher OJ and INTL perception, females tend to engage higher OC.
The document outlines the key aspects of a performance management system (PMS), including theoretical frameworks, dimensions of performance, appraisal methods, and performance management principles. It discusses traditional appraisal methods like ranking and grading. Modern methods covered include management by objectives, 360-degree feedback, and assessment centers. Performance management involves setting goals, providing feedback, formal reviews, and rewards to improve role clarity, accountability, and effectiveness. Goal-setting, control, and social cognitive theories are examined in relation to their application in performance management.
Action research - OD process - Organizational Change and Development - Manu...manumelwin
Dual purpose of action research:
Making action more effective.
Building a body of scientific knowledge around that action.
Action refers to: Programs and interventions designed to solve problems and improve conditions.
The organizational development (OD) process involves 6 main steps:
1. Identifying problems within the organization that need to be addressed. Change agents then evaluate the situation and design intervention programs.
2. Collecting information about the existing environment and problems through interviews and observations.
3. Change agents analyze the information and consult stakeholders to create action plans and intervention programs such as orientation and team building.
4. Implementing the intervention programs in phases while closely monitoring them and making adjustments.
5. Conducting a performance review at the end to assess how well the goals were accomplished.
6. Once changes are fully integrated, the change agents gradually disengage as the employees adapt to the new environment
In the problem of determining the proper level of sequence in a sorting problem, the Simple Additive Weighting (SAW) method is an easy-to-use technique. It can analyze cases based on the criteria used. The use of criteria values in this approach has an unlimited amount. The more criteria used, the higher the accuracy of the results obtained. There are two types of criteria, cost, and benefits. Cost is used if the higher the criterion value, the lower the chance to get the top score while the benefit is used if the higher the criterion value, the greater the chance to get the top position. This study explains how to apply SAW algorithm in solving sequence problems in various cases encountered. Using this method will solve decisions that can not be completed manually. It helps the admin in choosing the best decision in any particular instance.
The document outlines 8 steps in an organizational development process: 1) A senior executive identifies problems, 2) The executive consults a behavioral science expert to assess the issues, 3) The expert gathers data on the organization through interviews, observations, questionnaires and performance reviews to diagnose the underlying causes, 4) The expert provides feedback to identify strengths and weaknesses, 5) Members jointly discuss the diagnosis, 6) The expert and members agree on an action plan for change, 7) The action plan is implemented to change the organization, 8) Data is gathered after to measure the effects of the changes.
This document summarizes a qualitative study that investigated stress intervention strategies implemented at five Australian universities over three years. The study aimed to understand the types of interventions used and the level (individual, organizational, or both) they were directed at. It also explored the priority initiatives at each university. Senior HR directors from the universities completed an online survey identifying stress reduction strategies in areas like awareness, job design, work-life balance, and communication. The interventions focused mainly on organizational-level primary strategies to reduce or eliminate stressors, like improving training, career development, pay, and fairness of policies. Enhancing work-life balance and leadership development programs were also common. The findings provide insight into university management's views of work stress causes
The document discusses diagnosing organizational effectiveness at three levels: organizational, group, and individual. At the organizational level, it examines factors like strategy, structure, culture, human resources systems, and technology. At the group level, it analyzes group dynamics, composition, goals, norms, and task structure. At the individual level, it assesses job design dimensions like autonomy, feedback, task significance, identity, and variety.
This document summarizes several theories of planned organizational change. It describes Lewin's three-stage change model of unfreezing, movement, and refreezing. It also outlines Kurt Lewin's change model in more detail. Additionally, it discusses the action research model which views change as a cyclical process using research to guide actions. Finally, it introduces the positive model which focuses on an organization's strengths rather than deficits and uses appreciative inquiry.
The relationship between organizational space of offices and corporate identi...ijsptm
Institutional space as the value system determines what methods work and what behaviors are approved.
This study aimed to identify the relationship between organizational space (organizational structure,
corporate responsibility, corporate support and productivity management) with senior administration
identity of corporate managers of West Azerbaijan. 150 standardized questionnaires were distributed
among population and 100 questionnaires were returned to test hypotheses. According to normal data, the
Pearson correlation coefficient used to determine the type and extent of the relationship between the
variables. The results show there is a direct relationship between corporate responsibility, productivity
management, organizational support and corporate identity. However, a significant relationship between
the dimensions of organizational structure and corporate identity does not exist. So we suggest that serious
efforts should be made in General Offices in West Azerbaijan by exercising efficiently management and
developing appropriate organizational space (with respect to the liability of agents, productivity
management and organizational support) in order to improve organizational identity administration.
Controlling and evaluating refer to measuring actual performance against planned activities and taking corrective actions. It involves establishing standards, measuring performance, comparing results to standards, and reinforcing strengths or taking corrective actions. The purposes of controlling include establishing trust, clarifying objectives, presenting uniform standards, and promoting growth. Control mechanisms include standards of care, total quality management, quality assurance, quality control, and quality improvement. Quality improvement methods encompass standards of care, credentialing, utilization review, clinical guidelines, clinical pathways, benchmarking, PDCA cycles, and the FOCUS methodology. Nursing audit examines structures, processes, and outcomes through checklists and indicators to determine if nursing standards are met. Control techniques include nursing rounds, operating instructions
Influence of Top Management Support on the Quality of Accounting Information ...Arnol Awal
In order to manage a healthy organization, companies need information systems that are designed to assist
organizations in the face of competition. Companies use accounting information system as a medium or tool to
generate information that managers can make decisions. To be able to take the right decisions necessary quality
information, quality information is influenced by the quality of accounting information systems. In view of the
above this paper considers the Influence Of Top Management Support On The Quality Of Accounting
Information System and Their Impact On The Quality Of Accounting Information. The study was a theoretical
research which considered the roles of top management support in quality of accounting information system and
impact of quality accounting information. From studies carried out this paper concludes that top management
support having improved quality of accounting information system have impacted positively to quality of
accounting information, thereby improve the quality of decision-making.
EMPLOYEES VIEW ON PERFORMANCE APPRAISAL PROCESS AND ITS EFFECT ON WORK ATTITU...paperpublications3
Abstract: Performance appraisal is a means of evaluating employees’ current past performance standards set by the organization. The purpose of the study was to establish the employees’ views on performance appraisal process and its effect on work attitude in Kenya seed Company Limited. Stratified random sampling technique was used to select the 71 employees. The data collected from the field was analyzed using descriptive statistics. The results were then presented in tables, pie charts and bar graphs. On overall, the study found out that performance appraisal if carried out as a matter of routine improves the work performance in the organization. It was recommended that the management should continue embracing performance appraisal and employees to get more information on the standards against which they are being rated.
Data1. From the Table below prepare the following Financial Statem.docxwhittemorelucilla
Data1. From the Table below prepare the following Financial Statements:and provide a descripition of the uses of each.A. Income StatementB. Balance Sheet2Explain the purpose of the Statement of Cash Flowand explain the three sections, give 2 examples of data whichappears in each section.FY 2017FY 2016Cash$4,000,000$3,700,000Short Term Investments$2,500,000$2,500,000Accounts Receivable$18,500,000$17,000,000Long Term Investments$12,500,000$10,000,000Property, Plant & Equipment (Net)$25,000,000$23,000,000Other Assets$1,500,000$1,250,000$57,450,000Current Portion of Long Term Debt$2,500,000$2,000,000Accounts Payable$4,500,000$4,000,000Long Term Debt$12,500,000$11,500,000Other Liabilities$2,000,000$1,500,000Unrestricted Net Asdets$30,000,000$28,000,000Temporily Restricted Assets$5,000,000$3,000,000Premenently Restricted Assets$7,500,000$7,500,000$57,500,000$64,000,000Net Patient Revenue (Before Bad Debt)$90,000,000$86,000,000Other Operating Revenue$2,000,000$2,000,000Salaries and Wages$45,000,000$44,000,000Benefits$9,000,000$8,500,000Supply Expenses12,500,00012,000,000Depreciation Expense$6,500,000$6,000,000Interest Expense$2,000,000$1,800,000Bad Debt$6,000,000$5,300,000General Expenses$5,000,000$4,500,000Insurance Expenses$1,500,000$1,250,000$371,500,000$286,300,000
Sheet21. From the Table below prepare the following Financial Statements:and provide a descripition of the uses of each.A. Income StatementB. Balance Sheet2Explain the purpose of the Statement of Cash Flowand explain the three sections, give 2 examples of data whichappears in each section.FY 2017FY 2016Cash$4,000,000$3,700,000Short Term Investments$2,500,000$2,500,000Accounts Receivable$18,500,000$17,000,000Long Term Investments$12,500,000$10,000,000Property, Plant & Equipment (Net)$25,000,000$23,000,000Other Assets$1,500,000$1,300,000Current Portion of Long Term Debt$2,500,000$2,000,000Accounts Payable$4,500,000$4,000,000Long Term Debt$12,500,000$11,500,000Other Liabilities$2,000,000$1,500,000Unrestricted Net Assets$30,000,000$28,000,000Temporily Restricted Assets$5,000,000$3,000,000Premenently Restricted Assets$7,500,000$7,500,000Net Patient Revenue (Before Bad Debt)$90,000,000$86,000,000Other Operating Revenue$2,000,000$2,000,000Salaries and Wages$45,000,000$44,000,000Benefits$9,000,000$8,500,000Supply Expenses12,500,00012,000,000Depreciation Expense$6,500,000$6,000,000Interest Expense$2,000,000$1,800,000Bad Debt$6,000,000$5,300,000General Expenses$5,000,000$4,500,000Insurance Expenses$1,500,000$1,250,000$307,500,000$286,350,000
Income StatementIncome StatementOperating Revenue and other supportsFY 2017FY 2016
Balance SheetBalance SheetFY 2017FY 2016
Cash Flow Statement
1
Running Head: OPTIMIZING EMPLOYEE PERFORMANCE
Olena Spears
HRMT300-1803B
Professor Washington
6 Sept 2018
Introduction
· One of the key aspects of business success is the employees’ performance. This means that when a business aims at optimizing the performance of the employees most probably the b.
Relationship between human resource management practices and perceived perfor...Alexander Decker
This document summarizes a study that examined the relationship between human resource management (HRM) practices and employee performance in 5 hospitals in Jordan. The study found that HRM practices, such as planning, selection, recruitment, training, job evaluation, motivation, and compensation, can impact hospital performance. A survey was administered to hospital staff to understand the current HRM practices and their effect on performance. The results showed that HRM practices in Jordanian hospitals need improvement and that compensation had the greatest impact on increasing employee performance levels. The document provides context on the healthcare workforce in Jordan and reviews literature on the relationship between various HRM practices and organizational performance.
EFFECT OF ORGANISATIONAL POLITICS ON EMPLOYEE ENGAGEMENTIAEME Publication
The purpose of this research paper was to examine the nature of the relationship between organisational politics and employee engagement and was carried out in the year 2018 in Nigeria. This research addressed gaps in literature in three ways. First, this study offered quantitative evidence of the relationships between organisational politics and employee engagement. Second, this study elaborated on theoretical support for the perceived link between organisational politics and employee engagement. Finally, this study developed a model on the link between both variables. The paper adopted a descriptive survey design. Three hundred and fifty-nine questionnaires were retrieved from the staff of private radio broadcasting firms in Southeast Nigeria. The analysis of the data was presented in tables and graphs, and the Spearman correlation was used for analysis. The paper found that organisational politics positively relate to employee engagement. The study also postulated theoretical and managerial implication from the result obtained.
The document discusses:
1. The action research model is the basic model underlying most OD activities, which involves a cyclical process of data gathering, diagnosis, action planning, implementation, and evaluation.
2. Key features of action research include being problem-focused, action-oriented, collaborative, experimental, and aimed at tackling future problems.
3. The role of the action researcher includes problem definition, study design, data collection/analysis, interpretation, and planning/executing interventions.
Accountability in the public sector is paramount and it is a necessity for government agencies to understand the key drivers of their performance and develop a method to communicate results to their citizens. This concept of accountability defines what is required to be identified as a performance-focused open government that meets the demands of the public. Most government agencies who desire to improve their performance measures do not feel they are being used effectively in making improvement decisions throughout their departments. In fact, 61% of executives acknowledge that their organizations struggle to bridge the gap between strategy formulation and its day-to-day implementation. So why does this dichotomy exist?
The Implication of Financial Compensation and Performance Appraisal System to...inventionjournals
This summary provides the key points from the document in 3 sentences:
The document discusses a study analyzing the influence of financial compensation and performance appraisal systems on job satisfaction, motivation, and employee performance at PT Pupuk Kalimantan Timur in Indonesia. It presents literature on these topics and develops hypotheses about their relationships. The results of the study using a sample of 140 employees find that financial compensation influences job satisfaction but not motivation, and performance appraisal systems influence both job satisfaction and motivation as well as having a stronger influence on employee performance than financial compensation.
Employee attrition in an organisation is a serious issue and it will affect the
performance of the organisation. Impact of attrition on organisations performance
has to be considered for improving the concern. Managing the human resource is not
a simple task. Employees has to be convinced in terms of monetary and non-monetary
benefits. Cost of replacing an employee due to high level of attrition will be more for
an organisation. Employer has to take steps to reduce the level of attrition and
strategy has to be adopted to retain the employees in organisation. An investigation is
made in this study to find out the factors affecting the attrition and strategy to be
followed to retain employees in the organisation.
The Relationship between Organizational Justice, Organizational Commitment an...inventionjournals
The current study examines primarily the relationship between organizational justice, organizational commitment, and intention to leave. Investigating if there are gender differences in their levels of organizational justice, organizational commitment and intention to leave the organization is the second objective of this study. Data were collected from 384 health employees of a private hospital in Turkey by related instruments. Consequently, OJ was measured using Niehoff and Moorman’s (1993) scale; Mowday, Steers and Porter’s (1979) scale to measure OB was used and INTL was measured using Bluedorn’s (1982) scale. The reliabilities of the survey instrument was assessed, frequency tests were employed, correlation, regression and independent t-test were made in order to evaluate the relationships between organizational justice, organizational commitment and intention to leave of health employees’. The findings of the study suggest important implications for management theory and practice. The results show that OJ is positively related to OB and negatively related to INTL. OB is negatively related to INTL. As predicted, gender has significant effect on OB, OJ, and INTL. Further, males appear to have a higher OJ and INTL perception, females tend to engage higher OC.
The document outlines the key aspects of a performance management system (PMS), including theoretical frameworks, dimensions of performance, appraisal methods, and performance management principles. It discusses traditional appraisal methods like ranking and grading. Modern methods covered include management by objectives, 360-degree feedback, and assessment centers. Performance management involves setting goals, providing feedback, formal reviews, and rewards to improve role clarity, accountability, and effectiveness. Goal-setting, control, and social cognitive theories are examined in relation to their application in performance management.
Action research - OD process - Organizational Change and Development - Manu...manumelwin
Dual purpose of action research:
Making action more effective.
Building a body of scientific knowledge around that action.
Action refers to: Programs and interventions designed to solve problems and improve conditions.
The organizational development (OD) process involves 6 main steps:
1. Identifying problems within the organization that need to be addressed. Change agents then evaluate the situation and design intervention programs.
2. Collecting information about the existing environment and problems through interviews and observations.
3. Change agents analyze the information and consult stakeholders to create action plans and intervention programs such as orientation and team building.
4. Implementing the intervention programs in phases while closely monitoring them and making adjustments.
5. Conducting a performance review at the end to assess how well the goals were accomplished.
6. Once changes are fully integrated, the change agents gradually disengage as the employees adapt to the new environment
In the problem of determining the proper level of sequence in a sorting problem, the Simple Additive Weighting (SAW) method is an easy-to-use technique. It can analyze cases based on the criteria used. The use of criteria values in this approach has an unlimited amount. The more criteria used, the higher the accuracy of the results obtained. There are two types of criteria, cost, and benefits. Cost is used if the higher the criterion value, the lower the chance to get the top score while the benefit is used if the higher the criterion value, the greater the chance to get the top position. This study explains how to apply SAW algorithm in solving sequence problems in various cases encountered. Using this method will solve decisions that can not be completed manually. It helps the admin in choosing the best decision in any particular instance.
The document outlines 8 steps in an organizational development process: 1) A senior executive identifies problems, 2) The executive consults a behavioral science expert to assess the issues, 3) The expert gathers data on the organization through interviews, observations, questionnaires and performance reviews to diagnose the underlying causes, 4) The expert provides feedback to identify strengths and weaknesses, 5) Members jointly discuss the diagnosis, 6) The expert and members agree on an action plan for change, 7) The action plan is implemented to change the organization, 8) Data is gathered after to measure the effects of the changes.
This document summarizes a qualitative study that investigated stress intervention strategies implemented at five Australian universities over three years. The study aimed to understand the types of interventions used and the level (individual, organizational, or both) they were directed at. It also explored the priority initiatives at each university. Senior HR directors from the universities completed an online survey identifying stress reduction strategies in areas like awareness, job design, work-life balance, and communication. The interventions focused mainly on organizational-level primary strategies to reduce or eliminate stressors, like improving training, career development, pay, and fairness of policies. Enhancing work-life balance and leadership development programs were also common. The findings provide insight into university management's views of work stress causes
The document discusses diagnosing organizational effectiveness at three levels: organizational, group, and individual. At the organizational level, it examines factors like strategy, structure, culture, human resources systems, and technology. At the group level, it analyzes group dynamics, composition, goals, norms, and task structure. At the individual level, it assesses job design dimensions like autonomy, feedback, task significance, identity, and variety.
This document summarizes several theories of planned organizational change. It describes Lewin's three-stage change model of unfreezing, movement, and refreezing. It also outlines Kurt Lewin's change model in more detail. Additionally, it discusses the action research model which views change as a cyclical process using research to guide actions. Finally, it introduces the positive model which focuses on an organization's strengths rather than deficits and uses appreciative inquiry.
The relationship between organizational space of offices and corporate identi...ijsptm
Institutional space as the value system determines what methods work and what behaviors are approved.
This study aimed to identify the relationship between organizational space (organizational structure,
corporate responsibility, corporate support and productivity management) with senior administration
identity of corporate managers of West Azerbaijan. 150 standardized questionnaires were distributed
among population and 100 questionnaires were returned to test hypotheses. According to normal data, the
Pearson correlation coefficient used to determine the type and extent of the relationship between the
variables. The results show there is a direct relationship between corporate responsibility, productivity
management, organizational support and corporate identity. However, a significant relationship between
the dimensions of organizational structure and corporate identity does not exist. So we suggest that serious
efforts should be made in General Offices in West Azerbaijan by exercising efficiently management and
developing appropriate organizational space (with respect to the liability of agents, productivity
management and organizational support) in order to improve organizational identity administration.
Controlling and evaluating refer to measuring actual performance against planned activities and taking corrective actions. It involves establishing standards, measuring performance, comparing results to standards, and reinforcing strengths or taking corrective actions. The purposes of controlling include establishing trust, clarifying objectives, presenting uniform standards, and promoting growth. Control mechanisms include standards of care, total quality management, quality assurance, quality control, and quality improvement. Quality improvement methods encompass standards of care, credentialing, utilization review, clinical guidelines, clinical pathways, benchmarking, PDCA cycles, and the FOCUS methodology. Nursing audit examines structures, processes, and outcomes through checklists and indicators to determine if nursing standards are met. Control techniques include nursing rounds, operating instructions
Influence of Top Management Support on the Quality of Accounting Information ...Arnol Awal
In order to manage a healthy organization, companies need information systems that are designed to assist
organizations in the face of competition. Companies use accounting information system as a medium or tool to
generate information that managers can make decisions. To be able to take the right decisions necessary quality
information, quality information is influenced by the quality of accounting information systems. In view of the
above this paper considers the Influence Of Top Management Support On The Quality Of Accounting
Information System and Their Impact On The Quality Of Accounting Information. The study was a theoretical
research which considered the roles of top management support in quality of accounting information system and
impact of quality accounting information. From studies carried out this paper concludes that top management
support having improved quality of accounting information system have impacted positively to quality of
accounting information, thereby improve the quality of decision-making.
EMPLOYEES VIEW ON PERFORMANCE APPRAISAL PROCESS AND ITS EFFECT ON WORK ATTITU...paperpublications3
Abstract: Performance appraisal is a means of evaluating employees’ current past performance standards set by the organization. The purpose of the study was to establish the employees’ views on performance appraisal process and its effect on work attitude in Kenya seed Company Limited. Stratified random sampling technique was used to select the 71 employees. The data collected from the field was analyzed using descriptive statistics. The results were then presented in tables, pie charts and bar graphs. On overall, the study found out that performance appraisal if carried out as a matter of routine improves the work performance in the organization. It was recommended that the management should continue embracing performance appraisal and employees to get more information on the standards against which they are being rated.
Data1. From the Table below prepare the following Financial Statem.docxwhittemorelucilla
Data1. From the Table below prepare the following Financial Statements:and provide a descripition of the uses of each.A. Income StatementB. Balance Sheet2Explain the purpose of the Statement of Cash Flowand explain the three sections, give 2 examples of data whichappears in each section.FY 2017FY 2016Cash$4,000,000$3,700,000Short Term Investments$2,500,000$2,500,000Accounts Receivable$18,500,000$17,000,000Long Term Investments$12,500,000$10,000,000Property, Plant & Equipment (Net)$25,000,000$23,000,000Other Assets$1,500,000$1,250,000$57,450,000Current Portion of Long Term Debt$2,500,000$2,000,000Accounts Payable$4,500,000$4,000,000Long Term Debt$12,500,000$11,500,000Other Liabilities$2,000,000$1,500,000Unrestricted Net Asdets$30,000,000$28,000,000Temporily Restricted Assets$5,000,000$3,000,000Premenently Restricted Assets$7,500,000$7,500,000$57,500,000$64,000,000Net Patient Revenue (Before Bad Debt)$90,000,000$86,000,000Other Operating Revenue$2,000,000$2,000,000Salaries and Wages$45,000,000$44,000,000Benefits$9,000,000$8,500,000Supply Expenses12,500,00012,000,000Depreciation Expense$6,500,000$6,000,000Interest Expense$2,000,000$1,800,000Bad Debt$6,000,000$5,300,000General Expenses$5,000,000$4,500,000Insurance Expenses$1,500,000$1,250,000$371,500,000$286,300,000
Sheet21. From the Table below prepare the following Financial Statements:and provide a descripition of the uses of each.A. Income StatementB. Balance Sheet2Explain the purpose of the Statement of Cash Flowand explain the three sections, give 2 examples of data whichappears in each section.FY 2017FY 2016Cash$4,000,000$3,700,000Short Term Investments$2,500,000$2,500,000Accounts Receivable$18,500,000$17,000,000Long Term Investments$12,500,000$10,000,000Property, Plant & Equipment (Net)$25,000,000$23,000,000Other Assets$1,500,000$1,300,000Current Portion of Long Term Debt$2,500,000$2,000,000Accounts Payable$4,500,000$4,000,000Long Term Debt$12,500,000$11,500,000Other Liabilities$2,000,000$1,500,000Unrestricted Net Assets$30,000,000$28,000,000Temporily Restricted Assets$5,000,000$3,000,000Premenently Restricted Assets$7,500,000$7,500,000Net Patient Revenue (Before Bad Debt)$90,000,000$86,000,000Other Operating Revenue$2,000,000$2,000,000Salaries and Wages$45,000,000$44,000,000Benefits$9,000,000$8,500,000Supply Expenses12,500,00012,000,000Depreciation Expense$6,500,000$6,000,000Interest Expense$2,000,000$1,800,000Bad Debt$6,000,000$5,300,000General Expenses$5,000,000$4,500,000Insurance Expenses$1,500,000$1,250,000$307,500,000$286,350,000
Income StatementIncome StatementOperating Revenue and other supportsFY 2017FY 2016
Balance SheetBalance SheetFY 2017FY 2016
Cash Flow Statement
1
Running Head: OPTIMIZING EMPLOYEE PERFORMANCE
Olena Spears
HRMT300-1803B
Professor Washington
6 Sept 2018
Introduction
· One of the key aspects of business success is the employees’ performance. This means that when a business aims at optimizing the performance of the employees most probably the b.
job fit ;;performance management and measurement reportbasitktr
This document provides an overview of a performance management system and measurement report submitted by Abdul Basit for Well Fit! Health and Fitness Clubs. It includes sections on performance management, key performance indicators, existing performance measurement frameworks, criteria for performance measurement system design, and issues related to performance measurement. The report analyzes performance management tools, models, and metrics to develop a proposed framework for Well Fit!'s performance measurement system.
As an integral part of management control system (MCS), performance measurement systems (PMS) influence manager's behavior towards enhancing his/her performance through the assessment of the performance in performance evaluation process.
An Exploratory Study Of Performance Management Systems And Their Influence On...Andrew Molina
The document discusses various performance management systems (PMS) and their influence on employee performance. It reviews several PMS approaches, including management by objectives, balanced scorecard, total quality management, and productivity measurement and enhancement systems. The literature suggests that an effective PMS should align individual goals with organizational objectives, provide continuous feedback, and involve employees in the design process. When implemented properly with the right design that considers both internal and external factors, PMS can help improve overall organizational performance by motivating employees and linking their work to strategic goals.
The document discusses the complex relationship between the implementation of management accounting systems and the adoption of knowledge management. It explores this relationship using the directed acyclic graph technique. The key points are:
1) The implementation of management accounting systems is both a cause and consequence of adopting knowledge management, but their relationship has not been fully examined.
2) Applying the directed acyclic graph method reveals that the implementation of management accounting systems influences the adoption of knowledge management first in their relationship.
3) However, adopting knowledge management then has a positive influence back on implementing management accounting systems. This provides insight into the complicated mutual relationship between the two factors.
Impact of Perceived Fairness on Performance Appraisal System for Academic Sta...IJSRP Journal
This study investigates the employees’ perception of fairness in the performance appraisal system for academic staff of the General Sir Jhon Kotelawala Defence University.
A REVIEW OF LITERATURE IN MANAGEMENT CONTROL SYSTEM (MCS), BUSINESS STRATEGY,...Christine Maffla
This document reviews 10 articles on the relationship between management control systems (MCS), business strategy, and firm performance. Most articles studied manufacturing industries in Australia and Canada, with managers and top management as the most common key informants. The majority used quantitative methods. Findings showed MCS can support both cost leadership and differentiation strategies, though different MCS may be needed for each. Interactive MCS were found to support differentiation strategies and influence innovation and financial performance. Overall the literature revealed linkages between MCS, strategy, and performance.
This document summarizes a research paper that examines how the use of multidimensional performance measures and four organizational factors influence the effectiveness of performance measurement systems (PMSs). The study collected survey data from 455 senior financial officers in Australian manufacturing organizations. The results showed that the use of multidimensional measures was associated with better performance and staff outcomes. Top management support was linked to improved performance outcomes, and training was tied to enhanced staff outcomes. The findings provide insight into characteristics and factors that can strengthen PMS effectiveness.
HR analytics and performanceappraisal systemA conceptualPazSilviapm
This document discusses using HR analytics to improve employee performance through performance appraisals. It proposes that subjectivity bias in performance appraisals decreases perceived accuracy and fairness, reducing willingness to improve. The use of HR analytics can reduce subjectivity bias by providing more objective performance data, increasing perceived accuracy and fairness and thus improving willingness to perform. A conceptual framework is developed linking these factors to explain how HR analytics can address issues in performance appraisals to boost employee motivation and performance.
The document discusses a vision for using performance measurement to drive organizational change and improvement in healthcare. It summarizes several IOM reports calling for a national performance measurement system. The author argues that such a system needs to take an organizational perspective and account for contextual factors. An organizational model of performance is presented to illustrate how factors like strategy, structure, environment and resources interact. The author suggests organizational research can help by examining these contextual effects, providing implementation roadmaps and aiding assessment of different types of learning and change processes. Key research questions are proposed around how the local context influences implementation and effectiveness.
The document presents a conceptual model for performance measurement systems (PMS) with the following key points:
1) It outlines the main stages in developing and maintaining an effective PMS: design, implementation, use, review, and learning.
2) Within each stage, it provides recommendations from literature on important actions organizations should take, such as aligning the PMS with strategy, defining appropriate measures, and systematically reviewing results.
3) A conceptual model is proposed to guide organizations through the PMS process, listing actions for each stage to prevent critical steps from being missed.
4) The goal is for the conceptual model and literature review to facilitate both creating and improving an organization's PMS over time
Balanced scorecard weaknesses, strengths, and its ability as performanceAlexander Decker
The document discusses and compares various performance management systems, focusing on the balanced scorecard (BSC). It summarizes criticisms of traditional accounting systems and discusses how BSC and other systems like TQM, ISO 14001, the performance pyramid, and the EFQM excellence model measure performance. The document concludes that while BSC has received criticisms, it has advantages over other systems in providing a balanced, strategic-linked approach to performance measurement. BSC's ability to incorporate social and environmental issues within a strategic framework suggests it could be useful for further research on sustainability performance measurement.
Pengaruh Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi dan Locus Of Control Terhadap Kinerja Auditor (studi pada Kantor Akuntan Publik DKI Jakarta)
Impact of Corporate Governance on Organizational PerformanceJenıstön Delımä
Citation: Delima, V. J., & Ragel, V. R. (2017). Impact of corporate governance on organizational performance. International Journal of Engineering Research and General Science, 5(5).
Abstract- This study examined whether corporate governance has impact on organizational performance in Financial Institutions as research problem. This research was carried out with objective to measure association between Corporate Governance and Financial Institution’s Performance in Batticaloa district. Conceptual framework has been developed to measure linkages between Corporate Governance and Financial Institution’s Performance. Board Size, Corporate Governance Mechanism, Communication Strategies, and Code of Conduct are considered as the measurement variables of Corporate Governance which was derived from Changezi & Saeed (2013) and Customer Satisfaction, Employee Commitment and Corporate Reputation are considered as the measurement variable of Organizational Performance which was derived from Bayoud (2012) and Carton (2004). Questionnaires were used to collect data for this study. 115 Management Respondents and 115 Customers from whole Financial Institutions in Batticaloa district have been selected for this study. Data were analyzed and evaluated by Univariate and Bivariate techniques. In Univariate analysis, Descriptive statistic has been used for the analysis. In Bivariate analysis, Correlation and multiple regressions have been used for the analysis. Findings have shown the Corporate Governance and Organizational Performance are at high level. Moreover, it also found that there is a strong positive relationship between Corporate Governance and Organizational Performance. Corporate Governance significantly impacts Organizational Performance of Financial Institutions. These findings would be useful to consider more on Corporate Governance practices to avoid the Corporate Collapses and to achieve successful Organizational Performance
The Six Sigma Approach for the Development of Accounting Information System P...Hendra Gunawan
The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.
The aim of this study is to investigate reward system and employee performance in three selected
companies such as Nestle Plc, Mumudia Integrated services and Bucebal ventures limited in Port Harcourt,
Rivers State. The study also shows how employees improve its performances in a reward system. Questionnaire
was used as instrument and 60 questionnaires were issued and while 50 questionnaires were retrieved to check
the respondent’s opinion.
The Role of Discipline in Improving Performanceijtsrd
This study aims to determine the effect of discipline on employee performance. This research used is explanatory research and by using a quantitative approach. The number of samples in this study was 35 people. The questionnaire is used as a method of data collection and uses structural equations which are resolved with the help of the Smart PLS program. The effect of discipline on employee performance states that discipline has a positive and significant effect on employee performance. The value of 12.781 and significant at a = 0.05, the t statistical value is above the critical value of 1.96, thus Ho is accepted. Discipline that gets good attention will have an impact on employee performance. Afiah Mukhtar | Asmawiyah Asmawiyah "The Role of Discipline in Improving Performance" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-5 | Issue-1 , December 2020, URL: https://www.ijtsrd.com/papers/ijtsrd38182.pdf Paper URL : https://www.ijtsrd.com/management/general-management/38182/the-role-of-discipline-in-improving-performance/afiah-mukhtar
The documents discuss performance management systems (PMS) and their importance for organizations. Several key points:
1) PMS help organizations evaluate employee performance, provide feedback, identify high performers, and ensure goals are achieved. However, different methods may be more suitable for some organizations than others.
2) Regular, quality feedback and recognition through PMS can help employees increase skills and retain top talent. But systems must be implemented fairly and effectively.
3) Studies on various companies found that factors like training, development, feedback and rewarding high performance via PMS positively influenced employee outcomes. However, systems can be improved by addressing issues like lack of transparency.
4) Choosing the right PMS method is
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This document provides a technical review of secure banking using RSA and AES encryption methodologies. It discusses how RSA and AES are commonly used encryption standards for secure data transmission between ATMs and bank servers. The document first provides background on ATM security measures and risks of attacks. It then reviews related work analyzing encryption techniques. The document proposes using a one-time password in addition to a PIN for ATM authentication. It concludes that implementing encryption standards like RSA and AES can make transactions more secure and build trust in online banking.
This document analyzes the performance of various modulation schemes for achieving energy efficient communication over fading channels in wireless sensor networks. It finds that for long transmission distances, low-order modulations like BPSK are optimal due to their lower SNR requirements. However, as transmission distance decreases, higher-order modulations like 16-QAM and 64-QAM become more optimal since they can transmit more bits per symbol, outweighing their higher SNR needs. Simulations show lifetime extensions up to 550% are possible in short-range networks by using higher-order modulations instead of just BPSK. The optimal modulation depends on transmission distance and balancing the energy used by electronic components versus power amplifiers.
This document provides a review of mobility management techniques in vehicular ad hoc networks (VANETs). It discusses three modes of communication in VANETs: vehicle-to-infrastructure (V2I), vehicle-to-vehicle (V2V), and hybrid vehicle (HV) communication. For each communication mode, different mobility management schemes are required due to their unique characteristics. The document also discusses mobility management challenges in VANETs and outlines some open research issues in improving mobility management for seamless communication in these dynamic networks.
This document provides a review of different techniques for segmenting brain MRI images to detect tumors. It compares the K-means and Fuzzy C-means clustering algorithms. K-means is an exclusive clustering algorithm that groups data points into distinct clusters, while Fuzzy C-means is an overlapping clustering algorithm that allows data points to belong to multiple clusters. The document finds that Fuzzy C-means requires more time for brain tumor detection compared to other methods like hierarchical clustering or K-means. It also reviews related work applying these clustering algorithms to segment brain MRI images.
1) The document simulates and compares the performance of AODV and DSDV routing protocols in a mobile ad hoc network under three conditions: when users are fixed, when users move towards the base station, and when users move away from the base station.
2) The results show that both protocols have higher packet delivery and lower packet loss when users are either fixed or moving towards the base station, since signal strength is better in those scenarios. Performance degrades when users move away from the base station due to weaker signals.
3) AODV generally has better performance than DSDV, with higher throughput and packet delivery rates observed across the different user mobility conditions.
This document describes the design and implementation of 4-bit QPSK and 256-bit QAM modulation techniques using MATLAB. It compares the two techniques based on SNR, BER, and efficiency. The key steps of implementing each technique in MATLAB are outlined, including generating random bits, modulation, adding noise, and measuring BER. Simulation results show scatter plots and eye diagrams of the modulated signals. A table compares the results, showing that 256-bit QAM provides better performance than 4-bit QPSK. The document concludes that QAM modulation is more effective for digital transmission systems.
The document proposes a hybrid technique using Anisotropic Scale Invariant Feature Transform (A-SIFT) and Robust Ensemble Support Vector Machine (RESVM) to accurately identify faces in images. A-SIFT improves upon traditional SIFT by applying anisotropic scaling to extract richer directional keypoints. Keypoints are processed with RESVM and hypothesis testing to increase accuracy above 95% by repeatedly reprocessing images until the threshold is met. The technique was tested on similar and different facial images and achieved better results than SIFT in retrieval time and reduced keypoints.
This document studies the effects of dielectric superstrate thickness on microstrip patch antenna parameters. Three types of probes-fed patch antennas (rectangular, circular, and square) were designed to operate at 2.4 GHz using Arlondiclad 880 substrate. The antennas were tested with and without an Arlondiclad 880 superstrate of varying thicknesses. It was found that adding a superstrate slightly degraded performance by lowering the resonant frequency and increasing return loss and VSWR, while decreasing bandwidth and gain. Specifically, increasing the superstrate thickness or dielectric constant resulted in greater changes to the antenna parameters.
This document describes a wireless environment monitoring system that utilizes soil energy as a sustainable power source for wireless sensors. The system uses a microbial fuel cell to generate electricity from the microbial activity in soil. Two microbial fuel cells were created using different soil types and various additives to produce different current and voltage outputs. An electronic circuit was designed on a printed circuit board with components like a microcontroller and ZigBee transceiver. Sensors for temperature and humidity were connected to the circuit to monitor the environment wirelessly. The system provides a low-cost way to power remote sensors without needing battery replacement and avoids the high costs of wiring a power source.
1) The document proposes a model for a frequency tunable inverted-F antenna that uses ferrite material.
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This document summarizes a research paper that presents a speech enhancement method using stationary wavelet transform. The method first classifies speech into voiced, unvoiced, and silence regions based on short-time energy. It then applies different thresholding techniques to the wavelet coefficients of each region - modified hard thresholding for voiced speech, semi-soft thresholding for unvoiced speech, and setting coefficients to zero for silence. Experimental results using speech from the TIMIT database corrupted with white Gaussian noise at various SNR levels show improved performance over other popular denoising methods.
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The document summarizes a study of different microstrip patch antenna configurations with slotted ground planes. Three antenna designs were proposed and their performance evaluated through simulation: a conventional square patch, an elliptical patch, and a star-shaped patch. All antennas were mounted on an FR4 substrate. The effects of adding different slot patterns to the ground plane on resonance frequency, bandwidth, gain and efficiency were analyzed parametrically. Key findings were that reshaping the patch and adding slots increased bandwidth and shifted resonance frequency. The elliptical and star patches in particular performed better than the conventional design. Three antenna configurations were selected for fabrication and measurement based on the simulations: a conventional patch with a slot under the patch, an elliptical patch with slots
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This document describes the design of an intelligent autonomous wheeled robot that uses RF transmission for communication. The robot has two modes - automatic mode where it can make its own decisions, and user control mode where a user can control it remotely. It is designed using a microcontroller and can perform tasks like object recognition using computer vision and color detection in MATLAB, as well as wall painting using pneumatic systems. The robot's movement is controlled by DC motors and it uses sensors like ultrasonic sensors and gas sensors to navigate autonomously. RF transmission allows communication between the robot and a remote control unit. The overall aim is to develop a low-cost robotic system for industrial applications like material handling.
This document reviews cryptography techniques to secure the Ad-hoc On-Demand Distance Vector (AODV) routing protocol in mobile ad-hoc networks. It discusses various types of attacks on AODV like impersonation, denial of service, eavesdropping, black hole attacks, wormhole attacks, and Sybil attacks. It then proposes using the RC6 cryptography algorithm to secure AODV by encrypting data packets and detecting and removing malicious nodes launching black hole attacks. Simulation results show that after applying RC6, the packet delivery ratio and throughput of AODV increase while delay decreases, improving the security and performance of the network under attack.
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Decentralization Analysis of Decision Making and Performance of Accounting Control System
1. IOSR Journal of Business and Management (IOSR-JBM)
e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 10, Issue 1 (May. - Jun. 2013), PP 08-11
www.iosrjournals.org
www.iosrjournals.org 8 | Page
Decentralization Analysis of Decision Making and Performance of
Accounting Control System.
1
Drs. Sugijanto, M.Ak., 2
Dr. Priyono
1
Department Accounting Faculty Of Economics University PGRI Adi Buana Surabaya
East Java in Indonesia
2
Department Management, Faculty Of Economics, University PGRI Adi Buana, Surabaya ,East Java in
Indonesia
Abstract: This study sought to analyze the effect of the delegation of authority and responsibility in the
decision-making and influence of accounting controls on performance as measured by election staff, planning,
supervision, representation, investigation, coordination, negotiation, evaluation and overall performance.
The method of analysis used in this study is a multiple linear regression test while the sample used in
this study are structural and non-structural Officials existing environment PGRI Adi Buana University
Surabaya in 2013, from the Head of School to the Head of Sub Division.
On the results of hypothesis testing using Individual Parameter Significance (t-test), indicating that the
decentralization of decision-making than the most dominant influence on the performance of accounting control
system.
Keywords: Decentralization of decision-making, accounting and control system performance.
I. Introduction.
One type of control is that accounting control is a form of administrative control and behavioral control
(Faisal, 2000) [1], accounting control is a control that is usually for mnciptakan conditions that encourage an
organization to achieve desired results or predestined.. An issue of how far the organization structure of
decision-making in an organization should be delegated to the level of the lower level has a lot of attention in
research organizations, among others: Gordon and Narayanan (1984) [2] and found a significant relationship
between organizational structure (decentralization) with the use of accounting systems, while Chenhall and
Morris (1986); Miah and Mia (1996) [3] which states that there is a relationship between organizational
structure and performance accounting controls. The results are not consistent due to differences in respondents
used. Gardon and Nayaranan (1984) [2] using a vice president (top management), while Chenhall and Morris
(1986); Miah and Mia (1996) [3] using respondents middle and lower managers (middle and lower level). Heller
and Yukl (1969) in Oktaviani (2003) [4], delegation is defined as how much the management at a higher level in
the management allow lower levels decisions independently. Delegation is assigning responsibility to
management at a lower level (subordinate) to take the necessary actions. According to Gordon and Miller (1976)
[5], said that with the increasing complexity of administration, duties and responsibilities to be delegated to
management levels lower to ease the burden of the decision pegambilan at higher management levels.
Anthony and Govindarajan (1998) [6], confirmed that the structure of the organization has an important role in
influencing performance (efficient and effective) at the organizational level and sub-unit levels. Authority is the
right to determine the assignment, while responsibility is the obligation to achieve the tasks set.. Marina (2009)
in research Pramita (2012) [7] states that decentralization in the form of distribution of authority in the lower
management is needed because of the increasing complexity of the administrative conditions, duties and
responsibilities in an organization. So with the delegation of authority to ease the burden of higher management.
Performance
Performance is the ability to achieve the set targets. In using decentralized organization, achievements in
business unit performance is expected to affect the overall performance of the organization, assuming the
strategy set at the business unit according to the situation and the external and internal conditions that exist in
the business unit (Mia and Clarke, 1999) [8].. According to Peter (1996) in research Oktaviani (2003) [9], by
measuring, analysis and evaluation of data relating to the performance, organizations can determine alternative
strategies to maintain or improve the efficiency and effektifitas an activity while providing objective
information to the public the achievement of results.
Decentralization.
According to Williamson (1975) in Miah and Mia (1996) [3], decentralized decision-making impact on
the achievement of overall corporate performance. With the decentralization of decision-making quality is
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higher than centralization because managers understand the condition of the unit is headed. Soobaroyen and
Poorundersing (2008) in Desmiyawati (2010) [10], examine how the impact of decentralization on managerial
performance with the use of management accounting systems as an intervening variable. While Chenhall and
Morris (1986) [11], decentralized decision-making aimed at improving the performance of managers by
encouraging managers to develop their potential. In the study Jaryanto (2008) in Herdiansyah (2012) [12]
explained that no direct effect of decentralization on managerial performance, in line with the results of the
study are explained Miah and Mia (1996 [3]), which explains that decentralization does not necessarily affect
performance but needs to be supported by other factors.
Accounting Control System.
Anthony and Govindarajan (1998) [13], defines Accounting control system is one of the tools in the
form of management control systems that provide organizational control mechanisms or facilities may help to
control finances. Lucyanda (2001) [14] suggests that the use of accounting control system is useful in evaluating
the performance, because it can motivate manerjer business unit in achieving the goals set parent organization..
The use of accounting control system is intended to facilitate the planning and control of organizational
activities with the aim of achieving the expected performance (Miah and Mia, 1996 in Oktaviani, 2003) [5]. The
use of accounting information by management is expected to help make the resulting decisions to be more
precise and relevant. The accounting system is one of the most important corporate control mechanism that can
be used to promote, measure and assess the actions of the executive (management and employees) in an
organization (Martin, 1994 in Miah and Mia, 1996) [5] Similarly, Cushing and Romey (1994) [15] argued that
the failure to use a system of accounting controls necessary will cause no efektf resource management and
organizational performance led to a gradual decline. This illustrates that the use of accounting control system
causes changes organizational performance by encouraging decision-making and control of financial activities
by managers in a better way.
II. Methods.
The method of analysis used in this study is a multiple linear regression test (Uma Sekaran, 2006) [16]
while the sample used in this study are structural and non-structural Officials existing environment PGRI Adi
Buana University Surabaya in 2013, from the Head of School to head of Sub Division. The number of
questionnaires were given to respondents as much as 65 questionnaires, 53 questionnaires had been to do the
processing, and 2 questionnaires can not be processed due to incomplete charging while 10 did not return the
questionnaire. In this study, respondents who used to head the faculty leadership subpart.
Test Validity and Reliability.
In this research, so that there is no error in the measurement of some items questions, then tested the
validity and reliability of the questionnaire items. Measurement validity is done by using internal consistency
(internal consistency) by using the Pearson Product Moment Correlation. The results of the correlation between
each item questionnaire with a total score showed significant results, the total score is a value derived from the
sum of all the scores of questions every variable. If the significance of <0.05 and a correlation> 0.4 then the
item is said to be valid questions which means it has construct validity. As in Table 3.1: The test results showed
the validity, acquired all question items in each variable showed significant results (significance <0.05 and
correlation> 0.4).
Table 1
Validity Test Results
Nomor QUESTION Significance correlation Conclution
Decentralized Decision Making
1 0,000 0,821 Valid
2 0,000 0,780 Valid
3 0,000 0,841 Valid
4 0,000 0,770 Valid
5 0,000 0,706 Valid
Accounting Control System
1 0,000 0,736 Valid
2 0,000 0,840 Valid
3 0,000 0,818 Valid
4 0,000 0,760 Valid
5 0,000 0,753 Valid
6 0,000 0,750 Valid
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Peformance
1 0,000 0,693 Valid
2 0,000 0,826 Valid
3 0,000 0,781 Valid
4 0,000 0,660 Valid
5 0,000 0,763 Valid
6 0,000 0,683 Valid
7 0,000 0,774 Valid
8 0,000 0,830 Valid
9 0,000 0,727 Valid
Reliability measurements conducted to determine the ability of an instrument to demonstrate the
stability and consistency in measuring the concept. Measurement reliability coefficient Cronbach can use alpha
(α), which indicates how well an item questionnaire was positively related to items other questions and also
indicates whether the respondent answered with a stable or consistent item-item questionnaire that was to one
construct. If the Cronbach coefficient alpha (α) of 0.7 or more then the instrument is acceptable. For more
careful look corrected item-total correlation of 0.3 when at least question items can be used or relied upon in
subsequent data processing. Table 3.2: The results of the test item questions in each variable showed a reliable
(α> 0.7).
Table 2
Reliability Test Results
Variable
cronbach
alpha (α)
Conclution
Decentralized Decision Making 0,842 Reliabel
Accounting Control System 0,866 Reliabel
Performance 0,902 Reliabel
III. Analysis And Discussion.
Interpretation of Output Test Assumptions.
Test assumptions in the studies were conducted before the test multiple linear regression (Uma Sekaran,
2006 [16]) consisting of: test normality, multicollinearity test, test and test Autocorrelation heterocedastisity.
Normality test In a test of normality is said to have asymptotic normal distribution if the significance> 0.05.
From the table one sample Kolmogorov Smirnov Asymptotic significance to note that the decentralization of
decision-making variable of 0.268, 0.653 and accounting control variables and performance variables 0.594,
means that all the data has Asymp sig> 0.05, so it can be said all of the data were normally distributed..
Multicolinearity test..
In the multicolinearity test conducted to determine the relationship between the independent variables.
If among the independent variables are correlated, it will be difficult to determine which independent variables
affect the dependent variable. Multicollinearity test results in the table can be seen that the entire coefficient of
1.199 VIF <10, so that it can be said regression in this study are free from multicollinearity
Autocorrelation test.
In this test are used to determine the correlation between members of series of observation data, the
autocorrelation causes the F test and T test be inaccurate. Test can be used to detect Darwin Watson (DW) from
the model summary table. From the table it can be seen Darwin Watson (DW) = 1.971 (is between 1.55 to 2.46)
can be said to regression in this study are free of autocorrelation..
Test heterocedastisity..
This test is performed to determine whether any deviation model, because different interference
variance between one observation to another observation. By using the method of Spearman Rank meregresikan
Corrrelation ie independent variables with confounding variables (residual) can be known of the
heterocedastisity. In the ANOVA table, the significance of F = 0.632> 0.05 and t = 0.717 and the significance is
also 0.341> 0.05, multiple regression can be said in this study free of heterocedastisity. In addition to drawing
scatter plot shows pictures that have residual plots / points do not form a random pattern.
IV. Discussion.
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Statistical tests using analysis of variance (F test) showed a correlation and coefficient of determination
between the performance simultaneously with all the independent variables (decentralization and accounting
controls) are strong as R = 0.524> 0.5. Simultaneously test results on the performance seen from the
significance level F = 0.000 <0.05, which means that the independent variables affect the performance
simultaneously. Contributions influence the pattern of variation in proportion to changes in the value of the
performance demonstrated by the R-square = 0.275, meaning 27.5% of the change in performance due to the
decentralization of decision-making and control of accounting. This proves if decentralized decision-making and
control of accounting has increased, the performance will also increase significantly..
In the results of the test of hypothesis (H1) to determine the effect on the performance of decentralized
decision-making, using the Test of Individual Parameters Significance (t-test), the significance of
decentralization of decision-making for 0.021 <0.05. These results support the hypothesis, although the
performance of the organization based on the rules specified in the delegation of management to allow a higher
level of management at a lower level to take decisions or actions are needed quickly, accurately and efficiently..
In the hypothesis test results of two (H2) to determine the effect of accounting control system
performance, the results of the t test of significance is looking for accounting control system 0.023 <0.05. These
results support the study by Miah and Mia (1996).
From the results of the second test this hypothesis, the value of the standardized beta coefficients and
decentralized decision-making system of accounting controls 0.315 and 0.310, indicating that the effect of
decentralization of decision making (dominant) than accounting control system performance.
V. Conclusion.
From the test results statistically using analysis of variance (F test) showed that the pattern of variation
of the variable changes decentralized decision-making and accounting control system to explain the
disproportionate influence of the change in performance, proving that the decentralization of decision-making
and control of accounting has increased, then the performance will be increased also significantly..
The results of hypothesis testing using Individual Parameter Significance (t-test), indicating that the
decentralization of decision-making than the most dominant influence on the performance of accounting control
system.
The results of this study can not be generalized more widely, for research conducted at the University
of Surabaya PGRI Adi Buana. Based on these limitations for future research is suggested to add or use other
variables outside companies / organizations that have an influence on managerial performance considering the
uncertainty of the environment is often a factor that caused the organization to adjust to the environmental
condition of the organization.
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