Investigating the effective factors on management internal controls applying

Pirayesh, Reza; Niazi, Roghieh; Ahmadkhani, Ahmad

doi:10.5267/j.msl.2012.02.017

Cited by 7 publications

(4 citation statements)

References 10 publications

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“…Designing an effective marketing strategy requires understanding the relative importance of each factor that greatly affects a customer’s intention to join a queue if the effective marketing strategy involves exploiting queues. Relative importance is the weighted value of each component (factor) (Breunig et al , 2007; Johnson, 2008; Pirayesh et al , 2012). In a pre-test, PCA was utilized to validate the design for the questionnaire and five question items were eliminated.…”

Section: Analytical Resultsmentioning

confidence: 99%

Queueing management and improving customer experience: empirical evidence regarding enjoyable queues

Liang

2016

JCM

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Purpose The purpose of this study is that service sectors sectors create queues intentionally as a promotional strategy. Potential buyers might become actual customers after witnessing and joining queues. However, the effectiveness of company promotional activities involving queues remains unclear. Despite the innovativeness of this marketing strategy, few companies have adopted this approach, owing to the lack of research on how waiting influences customer behaviors toward waiting in queues. Design/methodology/approach Therefore, this study identifies four factors of customer willingness to stand in a queue using questionnaire survey: company promotional activities, improvement of waiting environment, company’ reactions to the queue and customers’ perceptions regarding waiting time. Findings This study identifies causal relationships among the aforementioned factors. The results of this investigation reveal that a company’s promotional activities significantly and indirectly reduce customers’ perceived waiting time by improving the waiting environment. Analytical results also show that a company’s queuing management can indirectly reduce customers’ perceived waiting time by improving the waiting environment. Originality/value Based on the analytical results concerning causal relationships, improving the waiting environment is critical to affecting positively customers’ perceptions regarding waiting time. Queuing management can indirectly reduce customers’ perceived waiting time by improving the waiting environment. A company’s promotional activities can indirectly reduce customers’ perceived waiting time by improving the waiting environment. Customers who enjoy both the waiting environment and the promotional activities experience much shorter perceived waiting time.

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Section: Analytical Resultsmentioning

confidence: 99%

Queueing management and improving customer experience: empirical evidence regarding enjoyable queues

Liang

2016

JCM

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“…The other barriers coming in the last priority in terms of their relative importance include lack of management's support to suggestions system and weakness in management position because of accepting suggestions system. Pirayesh et al (2012) presented a study to study the effect of information technology, hiring high quality skilled management team, using high quality standards and increasing employees' awareness on managing internal control. The survey implemented a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran.…”

Section: Introductionmentioning

confidence: 99%

A study on efficiency and effectiveness of suggestion system: A case study of oil products distribution

Bahraminasab¹,

Azma²,

Tabtabaei³

2013

msl

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One of the most important tools for improving the relative efficiencies of any organization is to establish suggestion system. Having a reliable system, which could reflect all employees' comments and concerns, helps managers take necessary actions to remove any possible obstacle in the system. In this paper, we measure efficiency and effectiveness of suggestion system in the National Iranian Oil Products Distribution. We also provide practical suggestions for improvement and necessary actions required to review the system. The proposed study of this paper uses a sample of 297 people from 1294 employees who work in different position for some of the regional offices of this firm in north part of Iran. The study has used two separate questionnaires, where the first one consists of 40 questions in Likert scale trying to measure the efficiency and effectiveness of the suggestion system. In addition, we use another questionnaire to rank important factors detected in the first stage. The results of questionnaires have been analyzed using different statistical tests.

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“…Their study also included a laboratory experiment and provided some support for causal direction. Pirayesh et al (2012) presented an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees' awareness on managing internal control. The survey used a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran.…”

Section: Introductionmentioning

confidence: 99%

Identifying the management barriers for establishing suggestions system: A case study of educational system

Nouri¹,

Ahanchi²

2012

MSL

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Suggestions system is one of the new cooperative management plans, which affects making good decisions, self-confidence and employees occupational approval. The aim of this research is to survey the barriers for establishment of suggestion system. The proposed study designs and distributes a questionnaire among 195 out of 26550 managers who work for educational system in city of Kermanshah, Iran. The primary purpose of this survey is to learn whether lack of accepting any risk on behalf of management team, conflict of interest in management style, lack of belief on suggestions system in an organization are important barriers of executing suggestions system in an organization or not. The results of Freedman test confirm all seven components of the hypothesis. As a result, lack of accepting risk among management team is number one barrier in having suggestion system followed by existing conflict between management style and suggestions system and lack of management's belief to suggestions system, weakness in education for suggestions system and fear in management disruption because of having suggestions system. The other barriers coming in the last priority in terms of their relative importance include lack of management's support to suggestions system and weakness in management position because of accepting suggestions system.

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Investigating the effective factors on management internal controls applying

Cited by 7 publications

References 10 publications

Queueing management and improving customer experience: empirical evidence regarding enjoyable queues

Queueing management and improving customer experience: empirical evidence regarding enjoyable queues

A study on efficiency and effectiveness of suggestion system: A case study of oil products distribution

Identifying the management barriers for establishing suggestions system: A case study of educational system

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