The organizational employees take some actions called influential tactics to achieve their goals. Influential tactics discuss the ways to influence power bases and help employees understand how to utilize these bases. This research aims at analyzing the effect of managers’ influential tactics on employees. The influential tactics used in the research include friendship, reasoning (reasonable encouragement), coalition, pressure (courage), resorting to superiors and interaction. The research has been accomplished through quantitative descriptive method and the sample size is selected from the private and state banks of an Iranian city named Ilam. The statistical sample consists of 265 randomly chosen people determined using Morgan Table. The collected research data has been analyzed using Spearman correlation test. The research results showed that the effect of managers’ influential tactics was not the same on male and female employees.

This paper presents an empirical investigation for the implementation of enterprise resource planning among 58 production units in province of Ilam, Iran. The proposed study of this paper considers the readiness in terms of six factors including human resources, financial resources, infrastructures, quality control, and information systems and communication technology. Using structural equation modeling, the study examines six hypotheses and the implementation is accomplished on LISREL software package. Cronbach alpha has been calculated as 0.91, which is well above the minimum desirable level. The results of the survey have indicated that all six mentioned factors influence positively on ERP implementation and for a successful implementation of ERP, it is suggested to consider these factors, seriously.

Nowadays, management of funds in different governmental organizations plays essential role in accessing desirable objectives and in controlling operations efficiently and effectively. Performance-based budgeting (PBB) is the practice of developing budgets based on the relationship between planned funding levels and anticipated results from the plan. The performance-based budgeting process is a technique where the administrators can apply to manage more cost-efficient and effective budgeting programs. In this paper, we present an empirical investigation to find out whether it is possible to apply PBB in various Iranian municipalities or not. The proposed study detects different barriers in terms of strategy, execution and monitoring through a questionnaire and investigations whether removing the important trouble making issues could help management team apply PBB with an adaptation of activity based cost method or net. The results indicate that management of some Iranian municipalities could successfully implement PBB within organization when major barriers are removed.

Managerial accounting plays an important role for making prompt and efficient decisions to reduce troubles in the market. However, there are many circumstances where management team cannot make appropriate, fast and reliable managerial decisions. In this paper, we present a survey in cement industry and look to find out important factors as major barriers of managerial accounting implementation. The proposed model of this paper designs and distributes questionnaire among management teams who work for cement industry in Iran. The results of the survey indicate that lack of familiarity of managers with managerial accounting techniques, existence of unprofessional people in financial and accounting affairs and lack of having globally acceptable standards are major barriers in this industry for implementation of managerial accounting skills. However, our survey does not find any relationship between market turbulence and efficiency and implementation of managerial accounting skills.

Performance-based budgeting (PBB) is the latest attempt to use performance indicators in allocation of resources in public sector. PBB experts normally attempt to place emphasis on output and outcome instead of input. Iran has made efforts to establish the PBB system but so far this goal has not been realized. The methodology of the research is descriptive by the means of survey-analytical approach. In the research, the possibility of establishment of PBB in Iran is examined from three perspectives (Policymaking, Implementing, and Monitoring). The conceptual model of this research is formed with a comprehensive review of literature of PBB all over the world. At first, with an extensive review of literature in the countries who implemented PBB or trying to implement it, we identify all variables, which are necessary for a suitable Performance Budgeting model. Then the PBB experts test the necessity of these variables in Iran and finally the existence has been proved by the statistical methods with the Iranian model.