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Investigating the impact of management control systems on organizational performance by applying framework of performance measurement systems: a case of banking sector in Pakistan (2022)
Thesis
Asdullah, M. Investigating the impact of management control systems on organizational performance by applying framework of performance measurement systems: a case of banking sector in Pakistan. (Thesis). University of Salford

Performance measurement system (PMS), as an integral part of management control systems (MCS), has a critical role in guiding organizational members toward goals and evaluating the extent to which management has achieved the set goals. This is becaus... Read More about Investigating the impact of management control systems on organizational performance by applying framework of performance measurement systems: a case of banking sector in Pakistan.

The effect of social exchange relationships on peer reporting fraudulent financial misconduct: a case study of an UK-non-profit organization (2022)
Thesis
Lamba, E. The effect of social exchange relationships on peer reporting fraudulent financial misconduct: a case study of an UK-non-profit organization. (Thesis). University of Salford

Non-profit organizations are an important component of the UK market and a large part of culture. In March 2017, there were 167,063 registered charities in England and Wales with a combined turnover of £74.7 billion and a charitable spend of more tha... Read More about The effect of social exchange relationships on peer reporting fraudulent financial misconduct: a case study of an UK-non-profit organization.

CSR practices in the Zimbabwean mining Sector: A Structuration Theory Perspective. (2021)
Thesis
Machaya, C. (2021). CSR practices in the Zimbabwean mining Sector: A Structuration Theory Perspective. (Thesis). University of Salford

Abstract As a result of increased global problems and global awareness, companies face increased scrutiny and demand by stakeholders to account for their actions in society and the environment. Following from this increased scrutiny is the need to... Read More about CSR practices in the Zimbabwean mining Sector: A Structuration Theory Perspective..

Sustainability and sustainable development: an investigation on the role of Islamic finance and other determinants in the OIC member countries (2021)
Thesis
Ibrahim, A. (2021). Sustainability and sustainable development: an investigation on the role of Islamic finance and other determinants in the OIC member countries. (Thesis). University of Salford

For the last three decades, sustainability has become a more prominent topic of global discussion. The Millennium Development Goals (MDGs) and Sustainable Development Goals (SDGs) of the United Nations are regarded as benchmarks for country-level sus... Read More about Sustainability and sustainable development: an investigation on the role of Islamic finance and other determinants in the OIC member countries.

Privatisation and Management Accounting Changes (MACs) : a case study in Iran (2021)
Thesis
Farahani, A. Privatisation and Management Accounting Changes (MACs) : a case study in Iran. (Thesis). University of Salford

Despite increasing changes in the business environment, the results of the studies reveal that management accounting systems do not change or change at a much slower rate than expected. This failure has raised much debates at the topic of management... Read More about Privatisation and Management Accounting Changes (MACs) : a case study in Iran.

Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture (2020)
Journal Article
Noah, A., Adhikari, P., Ogundele, B., & Yazdifar, H. (2021). Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture. Journal of Accounting in Emerging Economies, 11(1), 70-93. https://doi.org/10.1108/JAEE-02-2019-0038

Purpose: The purpose of this study is to investigate how state regulations become ineffective in holding corporations accountable for environmental degradation in an emerging economy context, with a specific focus on oil and gas and cement industry... Read More about Corporate environmental accountability in Nigeria : an example of regulatory failure and regulatory capture.

Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz (2020)
Journal Article
Asdullah, M., & Yazdifar, H. (2020). Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz. Journal of management and research, 7(1), 235-244

Effective Management Control sheds light on relatively misunderstood and neglected aspect of organizational effectiveness. It critically analyzes the process of controlling people’s behaviour in any organization. The issue of the design of an optimal... Read More about Book review : Effective Management Control; Theory and practice by Eric G. Flamholtz.

A review of the relationship between leadership style and innovation : insights and directions for future research (2020)
Journal Article
Rastogi, L., Yazdifar, H., Alam, M., Eskandari, R., & Al Bahloul, M. (2020). A review of the relationship between leadership style and innovation : insights and directions for future research. Journal for Global Business Advancement, 12(5), https://doi.org/10.1504/JGBA.2019.107520

This paper aims to critically reflect on the available literature on leadership style and innovation, and especially to assess the linkages between these variables. It starts with an overview of leadership studies, tracing the historical emergence an... Read More about A review of the relationship between leadership style and innovation : insights and directions for future research.

Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model (2020)
Journal Article
Nasseri, A., Jamshidi, S., Yazdifar, H., Percy, D., & Alam, M. (2020). Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model. Journal of Applied Accounting Research, 21(3), 563-582. https://doi.org/10.1108/JAAR-09-2019-0137

With suitable optimization criteria, hybrid models have proven to be efficient for preparing portfolios in capital markets of developed countries. This study adapts and investigates these methods for a developing country, so providing a novel approac... Read More about Evaluating the performances of over-the-counter companies in developing countries using a stochastic dominance criterion and a PSO-ANN hybrid optimization model.

The interaction effects of sparse and interlocked connections in SMEs clusters (2020)
Thesis
Liang, L. The interaction effects of sparse and interlocked connections in SMEs clusters. (Thesis). University of Salford

This study aims to exarnine the relationship between the structures of inter- organisation connections and innovation results in the context of small and medium enterprises (SMEs). Existing literature shows that SMEs can benefit from inter- organi... Read More about The interaction effects of sparse and interlocked connections in SMEs clusters.

Book review: Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China (2019)
Journal Article
Asdullah, M., & Yazdifar, H. (2019). Book review: Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China. Asia-Pacific Journal of Management Research and Innovation, 15(3), 124-125. https://doi.org/10.1177/2319510X19883075

Book review of Zhang, X., Yang, E., & Thomas, N: Enterprise Management Control Systems in China, 2014, Berlin, Heidelberg: Springer, 352 pp., €152,59 (hardback), ISBN: 9783642547140.

The effect of managers’ optimism on competitive strategy and final cost models (2019)
Journal Article
Farajpouri Haghigh, H., & Yazdifar, H. (2019). The effect of managers’ optimism on competitive strategy and final cost models. Religación, 4(20), 432-440

Currently, competition in the global economy is the most complex issue that gives organizations a lot of opportunities and threats. Therefore, the manager of the organization should be able to enhance the organization's performance in this competit... Read More about The effect of managers’ optimism on competitive strategy and final cost models.

R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets (2019)
Journal Article
Alam, M., Uddin, M., Yazdifar, H., Shafique, S., & Lartey, T. (2020). R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets. Journal of Business Research, 106, 94-105. https://doi.org/10.1016/j.jbusres.2019.09.018

The relationship between R&D and firm performance is highly dependent on the external environment. Therefore, this paper examined the effects of country level investor protection (safeguards) and governance mechanisms (systems) on the relationship be... Read More about R&D investment, firm performance and the moderating role of systems and safeguards : evidence from emerging markets.

Integrating data envelopment analysis and balanced scorecard for improving organizations’ performance assessment (2019)
Thesis
Ellelly, N. (in press). Integrating data envelopment analysis and balanced scorecard for improving organizations’ performance assessment. (Thesis). University of Salford

In today's business environment, organizations aim to improve their performance to compete efficiently in a highly competitive global market. Thus, the concept of performance measurement has received significant attention from both academics and prac... Read More about Integrating data envelopment analysis and balanced scorecard for improving organizations’ performance assessment.

The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs (2019)
Journal Article
Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A., & Alam, M. (2019). The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs. The International Journal of Accounting, 54(01), 1950004. https://doi.org/10.1142/s1094406019500045

Responding to the increasing changes in technology through the proliferation of globalisation, a range of management accounting innovations (MAIs) have emerged. Concerning these MAIs, researchers have put forward alternative views ranging from ration... Read More about The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs.

The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia (2018)
Journal Article
Askarany, D., & Yazdifar, H. (2018). The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia. Review of economics & finance, 14(4), 71-82

The purpose of this paper is to explore the shortcomings of the Balanced Scorecard (BSC) as a performance measurement tool, and to examine the extent of association between its diffusion and the characteristics of its adopters in practice. This st... Read More about The diffusion of balanced scorecard from the perspective of adopters : evidence from Australia.

Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system (2018)
Journal Article
Kazempour, M., Kashanipour, M., Yazdifar, H., & Hamidizadeh, A. (2018). Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system. International journal of finance and managerial accounting, 3(11), 1-10

One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one... Read More about Explaining the mutual relationship between board gender diversity and corporate social responsibility using the simultaneous equations system.

Institutional determinants of R&D investment : evidence from emerging markets (2018)
Journal Article
Alam, M., Uddin, M., & Yazdifar, H. (2019). Institutional determinants of R&D investment : evidence from emerging markets. Technological Forecasting and Social Change, 138, 34-44. https://doi.org/10.1016/j.techfore.2018.08.007

Institutional environment of a country plays an important role for innovation activities. Our results confirm that external environment of emerging countries influence the R&D investment. Using Generalized Method of Moments (GMM) estimation of pa... Read More about Institutional determinants of R&D investment : evidence from emerging markets.

Analysis of employee satisfaction with performance measurement system in real estate sector of Pakistan (2018)
Other
Asdullah, M., & Yazdifar, H. (2018). Analysis of employee satisfaction with performance measurement system in real estate sector of Pakistan

Performance Measurement System is the topic of growing research since very recent. These are found to significantly influence the organizational performance. Keeping in view this fact, the current study has been aimed at investigating whether employe... Read More about Analysis of employee satisfaction with performance measurement system in real estate sector of Pakistan.

Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange (2018)
Journal Article
Nasseri, A., Sayyadi, M., Yazdifar, H., Eskandari, R., & Al Bahloul, M. (2018). Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange. Journal of Emerging Market Finance, 17(2), 210-228. https://doi.org/10.1177/0972652718776860

This paper employs the data from 155 companies from 27 different industries listed on the Tehran Stock Exchange (TSE) for the period from 2000 to 2009 to examine the direction of causality between cash flow and earnings after taking consideration of... Read More about Causality between cash flow and earnings – evidence from Tehran (Iran) Stock Exchange.