Responsibility Of Top Management Research Articles

Pengaruh desentralisasi terhadap kinerja manajer yang dimediasi oleh sistem akuntansi manajemen (Studi kasus pada dealer dan showroom di Kota Manado)

Good interaction between the management accounting system and decentralization will give positive results to the manager's performance due to the alignment of information and decision-making that can improve the company's performance. The purpose of this study to find out the effect of decentralization on manager performance mediated by management accounting system on dealerships and showrooms in Manado City. This study used an extended multiple regression analysis model with an analytical path model. The results of decentralization research directly affect the significance of managerial performance. It means that the greater the degree of delegation of authority and responsibility of top management to middle and lower managers in the form of decision-making, the higher the managerial performance. Decentralization has a significant effect on the management accounting system, but the management accounting system has no significant effect on the manager's performance. From these results, the management accounting system was unable to mediate the influence of decentralization on manager performance.

Capitalize on Manager—Employee Relationships

Managers differ in their ability to relate to the employees they supervise. Some are close to their subordinates and are highly regarded; others are not so close but are nevertheless respected. Still other managers hold no credibility with employees. It is the responsibility of top management to analyze each supervisor's strengths and weaknesses and to respond to them accordingly.

Application of the Halal Guarantee System to Broilers in Traditional Markets: Worker’s Knowledge of Halal Guarantee

The Indonesian government's efforts to support food and beverage products that must be halal-certified by 2024 are by implementing a halal product guarantee system in the industry. One of the industries that must implement halal guarantees is poultry slaughterhouses. One of the criteria for a halal assurance system in a poultry slaughterhouse is the role of human resources. This study aims to analyze the knowledge of human resources in Poultry Slaughterhouses. Application of knowledge about commitment and responsibility consists of halal criteria, human resource development, top management responsibilities, and training of halal staff. The object of research is poultry slaughterhouses that have implemented SNI halal standards and have not implemented SNI halal standards. The study used 52 samples using 2 technic, field studies consisting of observation, interview, questionnaire, documentation, and literature study techniques. Assessment of respondents' knowledge using the order of assessment (Likert scale). The knowledge of workers in an SNI halal standards poultry slaughterhouse regarding commitment and responsibility was in the very high category. However, poultry slaughterhouses do non-SNI halal standards have a very low category. Keywords: poultry slaughterhouses, knowledge, halal

The Culture of Guilt and the Responsibility of the Physician when Using Clinical Decision Support System

The purpose of this article is to substantiate the need to revise the structure of moral and criminal responsibility of the physician in a social system in which a culture of guilt is imposed on him, that is, sole personal responsibility for any medical error committed, including with the participation of the clinical decision support system. From the paternalistic model of the «doctor-patient» relationship, since the 1970s, there has been a transition to a model of collaborative responsible behavior, in which each party is obligated to know and understand the nature of clinical decisions, which must also be supported by a special form of informed consent for both patient and physician, if AI technologies are included in diagnostic and treatment procedures. At the same time, in fact, there is no clear regulation of the process of communication and work with information, as well as the personal responsibility of top management for the formation of a medical support system. Because of the fundamental opaqueness of the operation of constantly developing artificial intelligence technologies (using neural networks as an example), the final decision must remain with the physician. However, justification of his responsibility in the new technological conditions requires a new social contract within the professional environment regarding the conditions for implementing clinical decision support system into broad medical practice.

Faktor-Faktor yang berhubungan dengan Pencapaian Kepuasan Layanan Masa Nifas

One of the measuring tools for midwifery services is said to be of quality if a midwifery service can satisfy the client according to the level of satisfaction. Client satisfaction is influenced by internal factors and external factors. Internal factors come from the client himself (age, education, pregnancy distance, parity, and occupation) and external factors such as actions given by health workers. Client satisfaction is not only the responsibility of top management but has become the culture and commitment of all employees. The lower the quality of health services, the lower the level of patient satisfaction. The purpose of the study was to determine the factors associated with the achievement of postpartum service satisfaction. This type of research is an analytic description with a cross-sectional design. The sample of this study was postpartum mothers who received services from pregnancy to childbirth by midwives at Independent Practice Midwives (PMB) in Agam and Pasaman Regencies. The sampling technique was using accidental sampling with a period of 1 month, namely from July 1 to July 31, 2020, as many as 69 postpartum mothers. The data is processed by computer. Analysis of the data using the Chi-Square test. The results showed that the factors associated with postpartum service satisfaction were age, education level and service quality. Meanwhile, for parity and work factors, there is no relationship with postpartum service satisfaction. This study concludes that the variables associated with postpartum service satisfaction are age, education level and service quality, while parity and workers have no relationship with the respondent's level of satisfaction with the services they provide.

Avaliação do Controle Interno e Tamanho dos Órgãos sob Jurisdição do Tribunal de Contas do Ceará (TCE/CE)

O trabalho analisa a relação entre a avaliação do controle interno e o tamanho dos órgãos jurisdicionados do Tribunal de Contas do Ceará (TCE/CE). O estudo analisa 57 entidades e utiliza dados de 2016. A avaliação do controle interno foi feita por meio dos formulários que constam na Instrução Normativa TCE/CE nº 03/2015, baseada no framework do COSO. A variável contingencial tamanho dos órgãos foi mensurada através do orçamento e despesa empenhada e do número de funcionários totais e ativos. A Análise Fatorial extraiu 6 componentes do controle interno, diferente do que estabelece a norma. Esses fatores explicam aproximadamente 70% da variância do controle interno dos órgãos, sendo o fator “Atuação e responsabilidades da alta gestão” o mais relevante. Há relação, em diferentes níveis da interação, entre controle interno e tamanho organizacional, não convergindo integralmente aos pressupostos da teoria contingencial, instigando a realização novos estudos na administração pública.

Critical Success Factors of TQM Implementation in Vietnamese Supporting Industries

The objective of this study is to prioritize the Total Quality Management (TQM) factors based on fuzzy Analytical Hierarchy Process (AHP) method in Vietnamese supporting industries. Through an in-depth literature review, eight criteria were identified. These criteria were then divided into 32 sub-criteria. The fuzzy AHP is used to determine the percent weightings of eight categories of performance criteria that were identified via a review of the quality-management literature. These criteria include management commitment, role of the quality department, training and education, continuous improvement, quality policies, quality data and reporting, communication to improve quality, and customer satisfaction orientation. An empirical analysis of the criteria of each stage using the fuzzy AHP methodology and the expert opinion of quality management are used to evaluate the percent weightings of the criteria and sub-criteria that are synonymous with TQM implementation. The results showed that management commitment is the most critical factor; among sub-criteria, supports and responsibilities of top management is the most important. The study also identified the rank order of critical success factors of TQM. The findings suggest a generic hierarchy model for organizations to prioritize the critical factors and formulate strategies for implementing TQM in supporting industries, as well as other industries in Vietnam.

Produktivitas Penerapan Total Quality Management

The main objectives of management are productivity and satisfaction. Productivity itself is influenced by material-material development, technology, and human performance. The TQM concept was developed for the first time in the Industrial/business field. TQM is also known as the MMT approach or a strategy to realize the organization's vision and mission, by increasing effectiveness and productivity in an effort to win an increasingly fierce competition. Productivity in the application of TQM is in line with the following principles, (1) the main responsibilities of top management (principals, foundations); (2) quality must be focused on students and evaluation must be based on educational interests; (3) the design of the educational process and learning methods must be clear to achieve conformity to curriculum quality; (4) every educator and education staff is responsible for achieving good quality teaching; (5) quality must be a reference priority in planning should not be valued after becoming finished goods, but must be from the beginning. (since making components); (6) identification of problems with rapid solutions; (7) educational institutions strive (strive) in carrying out continuous product quality improvements; (8) links with stakeholders in implementing TQM.

Strategy as Practice: An Organizational Culture Approach in a Higher Education Institution in Kosovo

Abstract Organizational members perceive top management as the sole authority for strategy making. Whilst this has been true for a number of years, the last decade has provided a shift to this traditional strategy practice in some sectors in the society. This paper attempts to address two major questions: firstly, whether the classical view of strategy as a property of organizations and the sole responsibility of top management in strategy making holds true in one of the higher education institutions in Kosovo as a member of western Balkan and eastern European countries. Secondly, how top management influences strategy practices of sense-making and sense-giving through organizational culture. The research analyses organizational culture and its effect on strategy as practice before and after a shift of institution’s top management based on its six strategy dimensions. The study employs multiple sources of data to address the research questions: secondary sources, semi-structured interviews, informal discussions with institution’s staff members, two-week of shadowing, observations and viewing artefacts of the institution. Results reveal three threads: organizational culture plays an important role on strategy as practice; top management is perceived to primarily provide sense through face-to-face interaction and procedural measures of strategy practices; and staff members are mostly involved in implementation. Moreover, clan and hierarchical types of organizational culture are identified to shape strategy practices of the institution. The study suggests that while the strategy making practice should be at the core of institution, a pleasant and non-confronting organizational culture is crucial to attract new students and retain elite staff.

Clawback Rule – The Ground of Managers Responsible. Model of Remuneration

The paper concerns the duties and responsibilities of managers using the principle of clawback. The authors proposed their own model of financial model of construction of remuneration for managers. There are in practice ethical problems concerning the level of requirements and qualifications versus salary and the level of legal and financial liability, especially against top-managers of the largest enterprises; often in a situation of extensive economic and social impact of their decisions. The problem of a manager’s responsibility has a dual nature. On the one hand the manager is charged with overall responsibility for all financial and PR losses of a company, on the other hand the manager takes moral, legal and financial responsibility for particular decisions. This article considers the financial responsibility area. The subprime financial crisis has sparked a discussion about the responsibility of top management in the context of disclosure of large bonuses paid to the senior managers and lack of consequences for bankruptcies. Very high salaries the executives were paid, were not sufficiently related to the system of contractual and administrative responsibility.

Mengurai Divergensi Konsep Pemasaran Melalui Perkembangan Implementasi

Among the divergence of marketing concepts there are kinds of similarity among them in many aspects : (1) the basic assumptions in defining marketing and marketing management, almost all scholars agree that terms of consumer becomes starting point in defining marketing concept. The substantive differences among the concepts accured in focusing to customers. For instance, Benneth and Cooper placed the focus on customers with minimal proportions because of their paradigm and experiences. (2) Market oriented and customer oriented have similarity in substantive manner, but in industrial marketing, the proportion of attention toward customers is very limited. Meanwhile, marketing scholars view totally to customers oriented. (3) Industrial marketing concern on institutionalized customer (or market oriented) that is not limited on marketing division, but covers top management responsibility in implementing business strategy and strategic planning. (4) in the context of marketing concept, Huston’s ideas about marketing concept is make sense whenever marketing is the behaviors that creates exchange between buyer and seller. Exchange is not in “one shot” activity.

Project barriers to Green Belts through critical success factors

Purpose – The purpose of this paper is to utilize critical success factors (CSF) and identify items Green Belt (GB) practitioners note as barriers to completion of Six Sigma (SS) projects in a major manufacturer setting. Design/methodology/approach – The design of this paper is a descriptive study of a single location of a global manufacturer’s internal data and survey of accredited GBs who have completed an SS project for company accreditation utilizing company focus on CSFs. Findings – The results demonstrate the GB practitioners have competing priorities, have time constraints and lack project management skills that reduce timely completion of SS projects. Top management responsibility for SS GB projects are defined through the CSFs of leadership, project management and project selection. Research limitations/implications – This study pertains to the single manufacturing location of a major, multinational company. The survey of SS GBs is limited to those individuals who have become accredited to company requirements, in the initial stages of strategic implementation, resulting in a small sample size. All GB projects follow the DMAIC (Define, Measure, Analyze, Improve and Control) methodology. The implications may be reproduced in similar environments where GBs conduct SS projects to test the robustness of the study. Practical implications – This study underscores the importance of proper coaching and mentoring of SS practitioners, especially those who are expected to contribute as GBs in a part-time manner. Implementation of SS goes beyond initial deployment and requires active mentoring of GB practitioners to make sure that SS projects get proper focus. The results are relevant to both researchers and practitioners. Originality/value – This paper examines SS projects with a GB perspective, an important contribution to SS but lacking in the literature. While GBs are important to SS implementation, and serve as a pathway to fulltime SS personnel, there are few studies that note this work. This study will support practitioners in the importance of wider SS deployment through active support of GBs, where top management responsibility for GB success is defined through CSFs for improvement.

Customer satisfaction management in Italian banks

PurposeThe purpose of this paper is to present the results of a survey that aimed to analyse the state of organisational and operative evolution of the functions and activities overseeing customer satisfaction in Italian banks.Design/methodology/approachThe research was conducted by questionnaire, to which 92 banks responded, representative of 77 per cent of the total assets of the Italian banking system.FindingsThe analysis of the results makes it possible to highlight the current approaches aimed at managing customer satisfaction, as well as the extent of integration between this and other management processes within the banks surveyed. The authors found that in these banks customer satisfaction is no longer a staff activity but increasingly a line activity, it involves the responsibility of top management and is a key indicator in staff incentive schemes.Originality/valueThe research aims to contribute to the literature on customer satisfaction on the one hand, by verifying if and how banks measure and manage some of the customer satisfaction cause‐effect relationships investigated by studies on the subject and, on the other hand, by focusing attention on organisation and internal processes aimed to support the assessment and improvement of customer satisfaction.

Strategic Planning in Public Universities: A Developing Country Perspective

This paper presents the results of an empirical study on strategic planning in three public universities in Ghana. It assesses strategy development, the implementation process, the main challenges to strategic planning in public universities, and what their success factors are. Findings indicate that the nature, form, and sophistication of information and communication technology use influenced successful implementation of strategic plans for two public universities. Other results suggested that members of staff perceived strategic planning to be the responsibility of top management; thus, there is little ownership and commitment by academic and other stakeholders.

Finding kaizen approach in small Mexican family businesses: an exploratory study

PurposeIn recent years, small family businesses in Mexico have come under enormous pressure from their external environment: this has resulted in serious problems affecting the running of their businesses, leading ultimately to a drop off in sales, customers and market share. Some have attempted to respond to this environment by using the Japanese approach of kaizen (meaning continuous improvement). The purpose of this paper is to ask if the kaizen approach is implemented in a specific environment such as that of small family businesses in Mexico.Design/methodology/approachIn this study, qualitative research was conducted using case studies as the research strategy. Two small, family‐run Mexican businesses were selected and studied (a restaurant and hotel) and a retrospective focus was adopted; four methods were used to gather data: direct observation; participative observation; documentary analysis; and semi‐structured interviews.FindingsThe findings of the three case studies show that the kaizen approach can be applied to small family businesses in Mexico, but that the degree of implementation depends on the evolutionary stage of each family business. Consequently, for this first exploratory study, it was found that, in the start‐up stage, only the First Guiding Principle of kaizen was observed, along with some indications for the Fourth Guiding Principle. Whereas for the expansion stage, the consolidated presence of the Second, Fourth and Fifth Guiding Principle of kaizen was observed. Finally, it was possible to identify certain techniques and tools at every stage in addition to the Guiding Principle. In closing, the exploratory study made it possible to investigate the major enablers and inhibitors that a family business goes through.Research limitations/implicationsResearch was based in two case studies. However, rather than seeking empirical generalisation, the research tried to examine and explore how the kaizen approach is applied in a specific environment such as that of a sports organisation dedicated to football in Mexico.Practical implicationsThe paper aspires to be of interest as much to researchers as to professionals in the family business context, whether they have top management responsibilities or are middle managers, and also to all those employees whose work is related to this sector, with the aim of understanding the management of small family businesses in Mexico from the kaizen perspective.Originality/valueA review of academic and practitioner literature on the subject indicated that implementation of the kaizen approach in family businesses had scarcely begun to be explored. It is also significant that in Mexico and Latin America, examples of the implementation of this kind of approach are practically non‐existent in academic literature on family businesses.

Talent Maze

While Organizations today face a major challenge of attrition, it is becoming equally important to identify, nurture and retain talent. Organizational culture primarily needs to address these issues. While it's an accepted fact that, human resource in general, talented human resources in particular in an organization result in its distinctive competitiveness. The systems and structure in an organization has to support and encourage the existing talented human resources. Quite often it is apparent that the longevity of employment in an organization leads to employee loyalty where as various other factors play a major role to ensure the same. At various levels of organization it is the top management's responsibility to imbibe the philosophy of talent management across its length and breadth. Though HRM practices primarily aim at “right person at the right place”, quite frequently in organizations it is defocused either as “the right person at wrong place” or “wrong person at right place”. Talent Maze, the case study addresses the lacunae in Talent Management practices in an age old organization and their implications on the human talent thus providing an insight to the reader in to the right practices to be followed in talent management.

Corporate Social Responsibility in the agri-food sector: the case of GMOs

Genetically modified organisms (GMOs) are handled differently in different countries. Whereas global acreage of GMOs jumped to 134 million hectares in 2009 [Cultivation... 2010], in many European countries opposition to GMOs is still strong, and their acreage is very small. This situation poses a difficult situation for many companies and their corporate social responsibility [CSR] strategies. Against this background, we conducted an online survey of 170 agribusiness firms in order to shed some light on how companies handle the conflict between, on the one hand, the growing use of GMOs worldwide and, on the other, the rejection of GMOs by European consumers. The empirical results show that many agribusiness firms perceive the use of GMOs as a highly relevant management issue that shapes their CSR strategies. All in all, agribusiness firms apply a wide spectrum of CSR activities, furthermore, CSR is considered a top management responsibility. GMOs are of aboveaverage relevance in firms that have been criticized for their attitudes towards and use of GMOs. The empirical results have interesting implications for the management of CSR and legitimacy in the agribusiness sector

A Memorandum to Management

A Memorandum to Management

Defining the Minimum Winning Game in High-Technology Ventures

Based on a combination of exploratory field research and executive experience, this article proposes that defining the Minimum Winning Game (MWG) is a difficult yet critical responsibility of top management. It is essential to keep a high-technology venture focused and to enable managers to learn from their ongoing efforts in the face of rapidly evolving technological and market uncertainties. Achieving the MWG requires the intelligent balancing of three drivers of strategic action: technology development product development and strategy development. Finally, instilling the discipline necessary to define the MWG and balance the drivers of strategic action is facilitated by the use of a strategy-making process informed by key data gathering and analysis tools such as the Market Requirement Document and the Product Requirement Document.

Defining the Minimum Winning Game in High-Technology Ventures

Based on a combination of exploratory field research and executive experience, we propose that defining the Minimum Winning Game (WMG) is a difficult yet critical responsibility of top management to keep a high-technology venture focused and able to learn from its ongoing efforts in the face of rapidly evolving technological and market uncertainties. We also propose that achieving the MWG requires the intelligent balancing of three drivers of strategic action: technology development, product development, and strategy development. Finally, we propose that instilling the discipline necessary to define the MWG and balance the drivers of strategic action is facilitated by the use of a strategy-making process informed by key data gathering and analysis tools such as the market requirement document (MRD) and the product requirement document (PRD).