zohreh hajiha; hossein rajabdori
Volume 4, Issue 1 , March 2018, , Pages 101-108
Abstract
The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of ...
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The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of hybrid managers compared to pure managers in the public sector from the perspective of professional and academic activists. This study is survey-functional. The study sample includes 15 groups of professional and academic activists that are studied by Delphi technique. This research tool is a questionnaire and to analyze the results after reviewing the normality of data by SPSS software version 22, in the form of two hypotheses, one sample t parametric test and independent t was used. The results showed that with the viewpoints of all respondents, pure managers and controllers have more controlling and management quality. Also, this was confirmed by the viewpoints of the university instructors. In contrast, from the perspective of professional activists, hybrid managers and controllers have stronger control and management quality.
zohre hajiha; Karamat Amirtaheri
Volume 2, Issue 1 , February 2016, , Pages 53-58
Abstract
The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public ...
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The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public services. The method of this research is survey and we used from a standard questionnaire of Hans (2013) research and 60 persons of top managers and financial experts for investigating of the relation between accounting changes and value creation in public services in municipalities during the year 2015. The results show that accounting changes lead to stakeholder’s satisfaction and better evaluation of public services of municipalities. Therefore, we can conclude that the employment of accrual based accounting system in municipalities can result to generate to more comprehensive financial information for all groups of stakeholders and leads to improvement of quality of municipalitie’s public services and motivation creation by the effect of manager’s decision making of managers.
