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International Journal of Management and Decision Making

 

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International Journal of Management and Decision Making (4 papers in press)

 

Regular Issues

 

  • GROUP DECISION MAKING PROCESSES AND GROUP DECISION QUALITY: MODERATION OF MUTUAL INTEREST   Order a copy of this article
    by Aziz Bakay, Jun Huang, Yundong (William) Huang 
    Abstract: Considering the existence of mutual interest in work groups within organizational context, we investigated three main decision making processes: Personal task participation, negative socio-emotional behavior, and information domination. To illustrate the relationship between group decision making processes and decision quality, we developed and tested a process model in which the final group decision quality could be predicted by abovementioned decision making processes. Testing the moderation effect of mutual interest is considered as focus of study and its implications are discussed. Further expansion of our model involves process satisfaction as an intervening variable. The overall assessment of the group decision making process was captured in the process satisfaction construct and its association with decision quality was analyzed. Findings suggested that our first model supported the moderation of mutual interest with one exception. Findings of the second model suggested that satisfaction of the group members about decision processes is strongly associated with decision quality.
    Keywords: Group decision process, group decision quality, mutual interest, process satisfaction.
     
  • Do characteristics of audit committees and board of directors influence earnings management?   Order a copy of this article
    by Jagdish Pathak, Khondkar Karim, SangHyun Suh, Ziwen Zhang 
    Abstract: Earnings management has attracted much attention in this globalized economic environment due to large accounting scandals such as Enron and WorldCom. National governments and other market-regulation institutions are taking measures to restrain earnings management in order to ensure the reliability and transparency of financial reporting. This study explores whether audit committees and boards of directors influence earnings management using the literary review method. The findings show that both discretionary accruals and abnormal accruals are mostly used as dependent variables to detect earnings manipulation estimated by the Jones and Modified Jones Models. For the most part, evidence from previous literature indicates that the more independent the members of the audit committee and board, the higher the quality of earnings in financial reporting. However, some opposite findings exist.
    Keywords: earnings management, audit committee independence, board of directors, discretionary accruals, modified Jones model.
     
  • Making the Recruitment Decision for Fresh University Graduates: A Study of Employment in an Industrial Organization   Order a copy of this article
    by Mohammad Hossein Zarei, Kuan Yew Wong 
    Abstract: Owing to the intense need for educated and talented workforce, especially in developing countries, recruiting fresh university graduates has become an important issue for organizations. However, conventional recruitment and personnel selection methods may be unable to fulfill the task due to some uncertainties and complexities such as lack of past work experience or creeping subjectivity into the recruitment process of fresh graduates. This paper addresses the problem by proposing a twofold recruitment approach which benefits from human resource personnel selection methods and analytic hierarchy process (AHP). A study of employment for an industrial organization in Malaysia was conducted and the proposed model was applied. The study has shown the overriding role of university lecturers for the recruitment of fresh graduates. The consistency and validation of the model was examined through experimental procedures based on consistency test and sensitivity analysis.
    Keywords: recruitment; employment; fresh graduates; analytic hierarchy process; AHP; validation; résumé screening; job analysis; structured interview; manufacturing; industrial; Malaysia
     
  • Sensitivity Analysis on PROMETHEE and TOPSIS Weights   Order a copy of this article
    by Tolga Genc 
    Abstract: The purpose of this paper is to determine the changes of the outrankings of alternatives due to the changes of weights. It is analyzed that the altering of weights of PROMETHEE is how affecting the outrankings by using stability intervals. It is also tested that when the changes of weights in PROMETHEE are applied to TOPSIS weights at the same level, how the TOPSIS outranking alters. Weights are subjective factors in Multi Criteria Decision Making methods for that reason they vary in determination. When you change the weights, the outrankings of the methods alter. It will be interesting to discuss in this paper how the influence they have on the outrankings of the methods. Sensitivity analysis is performed over PROMETHEE and TOPSIS weights by using stability intervals. In this study the main focus will be stability intervals of weights and the altering of outrankings due to changing of weights. Stability intervals allow seeing at a glance in which ranges the weights of the different criteria could move without affecting the best solution.
    Keywords: Key words: Multi Criteria Decision Making; Sensitivity Analysis; PROMETHEE; TOPSIS.