Volume 3, Issue 1, Winter 2014, Page 1-40


A MODEL PROPOSAL CONCERNING BALANCE SCORECARD (BSC) APPLICATION INTEGRATEDWITH RESOURCE CONSUMPTION ACCOUNTING (RCA) IN ENTERPRISE PERFORMANCE MANAGEMENT

Orhan Elmaci

International Journal of Organizational Leadership, Volume 3, Issue 1, Pages 1-9
DOI: 10.33844/ijol.2014.60401

The present study intended to investigate the “Balance Scorecard (BSC) model integrated with Resource Consumption Accounting (RCA)” which helps to evaluate the enterprise as matrix structure in its all parts. It aims to measure how much tangible and intangible values(assets) of enterprises contribute to the enterprises. In other words, it measures howeffectively, actively, and efficiently these values (assets) are used. In short, it aims to measure sustainable competency of enterprises. As expressing the effect of tangible andintangible values (assets) of the enterprise on the performance in mathematical andstatistical methods is insufficient, it is targeted that RCA Method integrated with BSCmodel is based on matrix structure and control models. The effects of all complex factorsin the enterprise on the performance (productivity and efficiency) estimatedalgorithmically with cause and effect diagram. The contributions of matrix structures forreaching the management functional targets of the enterprises that operate in marketcompetitive environment increasing day to day, is discussed. So in the context of modernmanagement theories, as a contribution to BSC approach which is in the foreground intoday’s administrative science of enterprises in matrix organizational structures,multidimensional performance evaluation model -RCA integrated with BSC Modelproposal- is presented as strategic planning and strategic evaluation instrument.

THE RELATIONSHIP BETWEEN VARIOUS ASPECTS OF THE ELECTRICITY DISTRIBUTION COMPANYS PERFORMANCE AND CUSTOMERS SATISFACTION AS WELL AS THEIR PERCEIVED JUSTICE

Manouchehr Molaie

International Journal of Organizational Leadership, Volume 3, Issue 1, Pages 10-16
DOI: 10.33844/ijol.2014.60273

This study investigates different dimensions of perceived justice and its relationship with customer satisfaction in Electricity Distribution Company in Ardabil, Iran. Since the electricity distribution company rarely has a face-to-face contact with customers, it is difficult to examine customers satisfaction through the conventional techniques. Therefore, based on the literature, a questionnaire was developed and distributed among 2395 individuals of diverse groups. By exploratory factor analysis, six different factors of the electricity distribution companys performance which are effective in satisfaction were detected. Finally, these factors relation to the different dimensions of justice and customer satisfaction was studied. The results indicated that the factors which were the most effective in customers satisfaction and their perceived justice were the ones related to communication. Regarding some differences in perceived procedural and distributive justice, the announcing factor indicated the highest correlation with customer satisfaction. Accordingly, it may be claimed that a good face-to-face contact has no substitution so far, and one-way communication can only serve its role partially.

INVESTIGATING THE RELATIONSHIP BETWEEN TRANSFORMATIONAL LEADERSHIP AND ORGANIZATIONAL COMMITMENT OF THE HIGH SCHOOL TEACHERS IN GERMY

Mohammad Feizi; Esmael Ebrahimi; Nouraddin Beheshti

International Journal of Organizational Leadership, Volume 3, Issue 1, Pages 17-30
DOI: 10.33844/ijol.2014.60264

organizational commitment of Germis secondary school teachers in academic year 2011-2012. Four-hundred secondary school teachers consisted the statistical population of the study. The determined sample size by the Cochran formula was 196. The sample was selected through simple random sampling. The data obtained through Bass and Avolios multifactor leadership questionnaire (1996) and Porters organizational commitment questionnaire (1974). The results showed that there was a significant positive correlation between transformational leadership and organizational commitment of teachers. In addition, step wise regression analysis demonstrated that among the components of transformational leadership, the idealized influence had the greatest impact on organizational commitment of teachers.

THE EFFECT OF ISLAMIC WORK ETHICS ON THE PERFORMANCE RESULT OF MUSLIM EMPLOYEES OF MARKETING SECTOR IN THE MULTINATIONAL COMPANIES

Mitra Hadisi

International Journal of Organizational Leadership, Volume 3, Issue 1, Pages 31-40
DOI: 10.33844/ijol.2014.60402

This study investigates the effect of Islam on efficiency of Muslim employees in multinational companies. The findings of the studies conducted to date examining the potential and actual impact of Islam in multinational setting indicates that although it seems that religion has no significant effect on multinational companies, but its internal effects such as internal and interpersonal conflicts with the type of activity of companies may be intensified. Moreover,these effects would be different based on the department of individual employees. For example, when the religious orientations of Muslims increase, their activities, according to the type of the product or service provided, in marketing sector of multinational companies maybe affected. As the products and services offered would have more moral dimensions and marketing activities would be based on general moral rules, not a particular religion, we may achieve more effective results and personal and interpersonal conflicts can be reduced.