scholarly journals COGNITIVE FEATURES OF MANAGERIAL DECISION MAKING IN TERMS OF THE DIGITAL ECONOMY. THE RESULTS OF EXPERIMENT

2019 ◽  
pp. 5-13
Author(s):  
V. V. Degtyareva ◽  
D. A. Sozaeva

The transformation of managerial decision-making processes in the digital economy, the modification of the boundaries of the personal space of an employee and manager (manager) when making collegial decisions through social networks and other modern communication tools have been investigated. The problems of assessing the quality of such decisions, the ways and tools of their elimination have been considered. The information base of the article were Russian and foreign researches in the field of management theory and practice, personal observations of the authors, as well as the results of the experiment, conducted by the authors. Such methods of scientific research as analysis, synthesis, generalization, experiment have been used.

2014 ◽  
Vol 30 (4) ◽  
pp. 1003 ◽  
Author(s):  
Yasser Buchana ◽  
Visvanathan Naicker

<p>Managerial decision-making has always involved the use of numerous distinct information resources. Modern managerial decision-making processes require a wealth of information that is enhanced and transformed into knowledge in order to take effective action. Mobility in business is increasingly exercising influence on core business processes of organisations. Recent advances in wireless technologies coupled with the rapid growth of mobile devices in business have led to a new era in business computing. Mobile Business Intelligence (Mobile BI) is a system that has been conceived to assist, accelerate and to enhance the managerial decision-making processes. Drawing from an array of previous studies that attempted to measure the value of Business Intelligence (BI) and other IT systems in organisations, this study develops a new kind of measure which is based on an understanding of the distinct properties of Mobile BI systems in an organisational-oriented context.</p>


Author(s):  
Prateep Wajeetongratana

Today’s system of accounting does not contain sufficient volumes of information about environmental incomes and losses of organizations, therefore, it is nearly impossible to evaluate precisely the efficiency of environmental actions taken and environmental protection systems being implemented in order to maintain and/or increase the environmental balance. One of the key elements in the mechanism increasing the quality of economic performance is the system of environmental accounting. This study explains both theory and methodology of environmental accounting and also determines its role and place within the system of existing types of accounting and reporting in accordance with the IFRS requirements and also Kyoto Protocol. The presented here organizational economic mechanism of environmental accounting allows implementing the latter at concrete enterprises so that to promote and support more efficient managerial decision-making.


Author(s):  
George J. Avlonitis ◽  
Nikolaos G. Panagopoulos

Interest in sales technology (ST) and sales-based CRM systems has been increasing in recent years. Indeed, companies spend a great deal of their budgets in implementing CRM systems into their sales organizations. In spite of these investments, however, evidence has been accumulated suggesting a high failure rate of these implementations. Although a number of research studies have been published in this area, there has been no systematic attempt to integrate and synthesize the extant literature. Against this backdrop, this article seeks to increase knowledge in the area by offering a synthesis of prior work into (a) what companies need to consider to effectively implement a CRM system into the sales force, (b) how CRM’s impact on a sales force’s performance can be assessed, and (c) what key performance indicators (KPIs) might be incorporated into the system in order to aid managerial decision making processes. The authors’ framework addresses issues of relevance not only for scholars but also for practicing managers by drawing on the authors’ practical experience in this important area. As such, the article adds layers of knowledge for both theory and practice.


2020 ◽  
pp. 166-176
Author(s):  
Irina Anikina ◽  
◽  
Andrey Anikin ◽  

The purpose of the study was to develop a methodological toolkit for the substantiation of investment decisions on supporting regional environmental projects by state and private investors. The problem lies in the fact that traditional indicators of the efficiency of investment projects, such as net present value, budgetary efficiency, currently do not sufficiently meet the principles of sustainable economy, which underlie modern methodology for managerial decision making. The study of the opinions of investors shows their increasing willingness to take into account, when making investment decisions and decisions on financing projects, not only the economic efficiency, but also the impact of the results of companies’ activities on the environment and human health. At the same time, the question of how to take into account ESG factors (environment, social, governance) in the assessment of investment decisions remains controversial. The authors suggest a methodology that will contribute to the justification of management decisions regarding the support and stimulation of investment eco-projects. The method assumes a sequential passage of stages, at each stage the projects undergo an assessment procedure for compliance with the criteria that take into account the interests of various project stakeholders (government, investors, society) and the calculation of ratings: the rating of ESG factors and the rating of economic efficiency of eco-projects. The authors have also developed a matrix for managerial decision making to support an investment eco-project based on the analysis of the ratings obtained. The proposed conceptual approaches and models make it possible to clarify the methodological tools for effectiveness assessment of eco-projects, contribute to the improvement of the theory and practice of financial management, harmonization of ESG principles and investment management, adequate to the conditions of the concept of sustainable economic growth.


1972 ◽  
Vol 18 (3) ◽  
pp. 222-236 ◽  
Author(s):  
G F Grannis ◽  
H-D Grümer ◽  
J A Lott ◽  
J A Edison ◽  
W C McCabe

Abstract The problem of proficiency evaluation of clinical chemistry laboratories is considered in terms of the accuracy, precision, and allowable limits of error of 10 common analytical procedures, and in terms of the proficiency of individual analysts and the occurrence of gross laboratory mistakes. The concept of the operational chart is developed, and its use is illustrated. Operational charts summarize basic quality-control information in a clear, concise, goal-oriented perspective which is useful for evaluating the performance of individual laboratories and for comparing groups of laboratories. The charts aid in identifying major problems relating to the reliability and clinical usefulness of laboratory results, and should facilitate managerial decision-making processes.


2021 ◽  
Vol 51 (3) ◽  
pp. 344-359
Author(s):  
Anatoly V. Karpov ◽  
◽  
Natalia V. Sidorova ◽  

Introduction. Nowadays, management psychology structure consists of two major fundamental lines of research – psychological theory of managerial decision-making process and researches in the sphere of emotional intelligence and its influence on management activity and organizational resilience management overall. However, still there is almost total lack of researches carried out on the border line of these directions, causing a significant deterrence of development of each of these trends. In this regard, the main purpose of this research is to identify and explain the determinative influence of emotional intelligence on the stylistic differentiation of managerial decision-making processes. Materials and methods. The first group contains diagnostic methods - self-developed methodology of management decisions' stylistic differences diagnostics and D.V. Lucine's methodology «Emotional Intelligence». The second group contains, on the one hand, traditional mathematical-statistical data-processing methods (ANOVA), and on the other hand, methods based on the structural psychological analysis methodology. It is important to note that 304 people took part in this research on its different phases Results. Statistically significant differences were obtained both in the general level of emotional intelligence and in all its components (F = 3,02-8,54 at p≤0.03). Different style groups formed a certain sequence according to the degree of decrease in the total score of emotional intelligence: a group with a realization style – 104,3 points, with an authoritarian style – 93,9 points, with a marginal style – 89,7 points, with a situational style – 87,1 points, with a conniving style – 83,7 points. At the same time, the greatest organization of the structure was found among managers with a permissive style, and the least among respondents with a dominant authoritarian style. Discussion and conclusion. Much new evidence has been presented to identify and explain a general pattern based on the significant determinant influence of emotional intelligence on management decision-making styles. The research has proved that stylistic differences in the managerial decision-making processes stem from qualitatively heterogeneous structural patterns of emotional intelligence, but not only from its local characteristics.


Author(s):  
Ann Boyd Davis ◽  
Rebekah Moore ◽  
Timothy J Rupert

Limited empirical evidence exists regarding investor perceptions of tax management and whether investors consider paying taxes a social responsibility. To fill this gap, we use an experiment to explore investor perceptions about the corporate duty to pay or minimize taxes. We find that investors view paying taxes (rather than minimizing taxes) as socially responsible. We also measure participants’ attitudes about the corporate duty to pay or minimize taxes and find that participants lean more towards a view that corporations have a duty to pay taxes. In a path analysis, we find that a firm’s tax management and its performance in a non-tax area of CSR both influence investors’ perceptions of managerial quality that ultimately impacts investors’ willingness to invest. We also find that the investor’s attitude about the corporate tax duty moderates the association between tax management and investor perceptions of the quality of managerial decision-making.


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