IOSR Journal of Business and Management (IOSR-JBM)

September - 2014 Volume 16 - Issue 9

Version 1 Version 2 Version 3 Version 4 Version 5 Version 6

Paper Type : Research Paper
Title : Quality of Work Life Evaluation among Service Sector Employees
Country : India
Authors : Ashwini J, Dr. D. Anand
: 10.9790/487X-16910112      logo

Abstract: Human capital is the main asset of the service sector companies; therefore, attrition does not just affect the headcount, but results in the loss of knowledge and skills that the employees take back with them on leaving an organisation. Quality of work life is important criteria that need to be focussed by the organisations to achieve higher productivity and business goals and retain the employees. The main objective of this study was to understand the influence of quality of work life dimensions on the overall satisfaction of the employees with the organisation Random sampling technique was used to collect opinions from 171 employees of different service sector companies. Eight quality of work life factors were examined to study the relationship with the overall satisfaction of the employees. Reliability of the data was checked using Cronbach's alpha value and the construct validity was tested using factorial analysis. Hypotheses were tested using linear regression analysis. Commitment to the organisation was considered the most important factor among the eight dimensions. Pearson's correlation analysis showed that all the factors were positively correlated to overall satisfaction. The recommendations provided in the study can be used by the organisations to rework on their policies to enhance quality of work life for employees that would have a positive impact on the attainment of business goals.

Key words: QWL, service sector, commitment, job satisfaction, QWL dimensions

[1]. ManishaPurohit, A comparative study of work life balance in various industrial sectors in Pune region. International Journal of Marketing, Financial Services and Management Research, 2(3), 2013.
[2]. S. Deery, R. Iverson, and J. Walsh, The effect of customer service encounters on job satisfaction and emotional exhaustion, in S. Deery and N. Kinnie (Eds) Call Centres and Human Resource Management: A Cross-National Perspective,(New York: Palgrave Macmillan, 2004), 201-221.
[3]. SiykaKovacheva and StanimirKabaivanov, Work-life balance of employees in Bulgarian service sector companies.
[4]. S. Hillmer, B.Hillmer, B. and G. McRoberts, The real costs of turnover: Lessons from a call centre. Human Resource Planning, 27(3), 2004, 34-41.
[5]. KhurramShahzad. UmerRehman, Ikramullah Shad, AsmaGul, Muhammad Amanullah Khan, Work-Life Policies and Job Stress as Determinants of Turnover Intentions of Customer Service Representatives in Pakistan, 2005.


Paper Type : Research Paper
Title : Unconventional strategies for the Indian hotel industry during the slow down and its impact on value chain analysis
Country : India
Authors : Dr.Amarpreet Singh Ghura , Jenny Mathew
: 10.9790/487X-16911316      logo

Abstract: Today India ranks the tenth-largest economy in the world by nominal GDP and the third-largest by purchasing power parity (PPP).The economy reported GDP growth around 4.7% for the 2011-12 fiscal and 5.0% for the 2012–13 fiscal years. Indian rupee hit an all time low of 68.80 against the US dollar on 28 August 2013, which further impacted the growth of the Indian economy. Unavailability of land in the urban areas and the delay in securing government approvals stretched project outlays, undermining investor sentiment in the country. A prolonged global slowdown and a sharp deceleration in the Indian economy have been at the root of their misery over the last few years. High inflation, along with steady rise in food prices, rising interest rates and currency volatility has reduced margins of the companies and has impacted the profitability. Unfair, may be yes, but then that is the occupational hazard of any CEO in modern India. According to Moody's the Economic Growth Rate of India would be 5.5% in 2014-15.But there has been hotels which has come up with optimization of existing resources to generate added revenues in times of slow down. The purpose of the paper is to present a short over view of the current Indian hotel industry and highlight the challenges facing the industry .Based on this perspective, the data is collected and after analyzing the data an attempt has been made to propose different unconventional strategies based on the minor operated departments of the hotels, which will be useful for the smooth functioning of the hotel industry, during the slowdown. The companies need to count every resource they own and align their every resource to be successful.

Keywords: Unconventional, Strategy, Slow down, Hospitality, Value chain

[1]. Bill Carroll &Judy Siguaw (2003), ―The evolution of electronic distribution: Effects on hotels and intermediaries, ―Cornell Hotel and Restaurant Administration Quarterly, Vol. 44,Issue 4 (August 2003), pp 38-50.
[2]. Castanias & Helfat (1991), Managerial resources and rents Management 17, pp 155-171.
[3]. Chan Kim & Renee Mauborgne (1997), Value Innovations: The strategic logic of high growth, Harvard Business Review, January - February Press, pp 103-112.
[4]. Chan Kim & Renee Mauborgne (2005), Blue Ocean Strategy, How to create uncontested market space and make the competition irrelevant, Harvard Business School Press, pp 3-24.
[5]. Francina Orfila Sintes (2005), ―Innovation activity in the hotel industry: Evidence from Balearic Islands, ―Tourism Management, Vol. 26 Issue 6 (December 2005), pp 851-865.


Paper Type : Research Paper
Title : Strategic Analysis of Foreign Construction Enterprises in Chinese Construction Market
Country : China
Authors : Husam Wahdan
: 10.9790/487X-16911724      logo

Abstract: The extensive opportunities in China's construction market attract many foreign construction enterprises , according to the National Bureau of Statistics of China 2013 foreign construction companies in this market does not exceed one percent of the total operating companies, this illustrates the amount of competition faced by these companies are very fierce , foreign construction enterprises to seize the opportunities in this market , it is important to understand how to develop effective strategies in order to meet the competitiveness , they must understand how adapt to China's legal, social, cultural, economic and technological environment along with changes brought about by competitors' advances and new needs of customers, they need to develop their capability to assess the opportunities, to secure their healthy growth, to survive, and achieving profits. This paper studied the current situation and the way of foreign construction enterprises to enter this market, the internal environment of Chinese construction market (PEST) , and main types of foreign construction enterprise development strategy in this market , then find out the strengths in developing foreign firms businesses in this market , which these useful to understand the critical factors that are required to succeed , to develop strategic management guidelines for similar entities .

Keywords: Chinese Construction Market, Development Strategy, Foreign Construction Enterprises, PEST.

[1]. China.Statistical.Yearbooksa(NBSC.2012).Beijing,.China..Statistical.Publications ,Retrieved August 25, 2013,from http://www.stats.gov.cn/tjsj/ndsj/2013/indexch.htm
[2]. China National Bureau of Statistics, Department of Investment and Construction Statistics (2012), China Statistical Year Book on Construction, China Statistics Press, Beijing (in Chinese).
[3]. Zhu, H. and Dong, Yu. (2002), an analysis of the external environment for the development strategies of the Chinese construction enterprises, Research on Construction Project Management, Vol. 3 (in Chinese).
[4]. World population review 2013 :http://worldpopulationreview.com/countries/
[5]. Low, S.P. and Shi, Y.Q. (2002), An exploratory study of Hofstedes cross-cultural dimensions in construction projects, Management Decision, Vol. 40 No. 1, pp. 7-16.


Paper Type : Research Paper
Title : Growth and Development of Telecom Sector in India – An Overview
Country : India
Authors : Dr. Gopika.G.G
: 10.9790/487X-16912536      logo

Abstract: After the implementation of the Federal Financial Integration Scheme on 1st April, 1950, the administration of the entire network of telegraphs and telephone systems of the nation, including those that previously existed in the former princely state became a major adventure. India had around 84000 telephone lines for its population of 350 million at the time of its independence in 1947. India is the fastest growing economy post its liberalization and globalization activism and Asia's third largest economy behind Japan and China. India's telecom density is not so high as compared to the western market. These liberalization measures introduced in the telecom sector were expected to boost the investors' confidence, bring greater competition for the benefits of subscribers and develop modern telecommunication network in the country at a faster pace. The rapid growth in Indian telecom industry has been contributing to India's GDP at large. After independence the growth in telecom sector in public sector was fair and well planned.

[1]. Selvaraj. V.M and Mrs. Ganesan Malathi: "A Study on Subscriber Behaviour Towards Cell Phone Users in Thoothukudi City", Indian Journal of Marketing, Vol. XXXv, No. 5, May 2005, page No: 23
[2]. Kala Seetharam Sridhar and Varadharajan Sridhar: "Telecommunication and Growth, Causal Model Qualitative and Qualitative Evidence", Economic and Political weekly, Issue No. 25, June 24, 2006.
[3]. Gamos Ltd: MC Komey Ki Scott N,etal: "Innovative Demand models for Telecommunications services", The report of an earlier KaR study, Gamos Ltd for DFID, 2003
[4]. David Souter, etal, "The Economic Impact of Telecommunication on Rural Livelihoods and Poverty Reduction", IIM (Ahmedabad).
[5]. op.cit. Kala Seetharam Sridhar and Varadharajan Sridhar: "Telecommunication and Growth, Causal Model Qualitative and Qualitative Evidence", Economic and Political weekly, Issue No.25, June 24, 2006.


Paper Type : Research Paper
Title : A Study of Technical Efficiency of Banks in India Using Dea
Country : India
Authors : Nandkumar , Archana Singh
: 10.9790/487X-16913743      logo

Abstract: This study uses DEA approach to estimate the technical efficiency of commercial banks in India over the years 2006-2010. The results indicate that deregulation of banking sector has led to an increase in the efficiency of commercial banks in India. Banks like Allahabad bank, Canara bank, Kotak Mahindra bank, ICICI bank and Yes bank are very efficient and show consistency in their performance. On the other hand, the performance of banks like SBI, PNB and HDFC can be a matter of concern as their efficiency scores are below satisfactory level. The major factor resulting in the poor performance of these two banks is their huge amount of deposits and operating expenses. Also, the excess number of employees is increasing their problems. So, here either these banks possess blocked/non-performing assets or are not able to make a set off between the deposits and advances. Being major banks in the country, they deserve better attention by the regulators and the administrators.The study also shows that performance of private sector banks has been better than public sector banks during the period.
Keywords: DEA; Efficiency; DMU; CCR model; Fractional LPP;

[1]. Ahn, T., Charnes, A., Cooper, W.W.(1989), An Note on the Efficiency Characterizations Obtained in Different DEA Models. Socio-Economic Planning Sciences, vol. 22, pp.253-257.
[2]. Avikaran, N.K., (2006), productivity Analysis in the service sector with Data Envelopment Analysis. Third Edition Australia.
[3]. Banker, R.D. and Natarajan, R.(2008). Evaluating Contextual Variables Affecting Productivity Using Data Envelopment Analysis. Operations Research, vol. 56, No.1, pp.48-58.
[4]. Banker, R.D. and Thrall, R.M.(1992).Estimating Most Productive Scale Size Using Data Envelopment Analysis. European Journal of Operational Research, vol. 62, pp.74-84.
[5]. Banker, R.D., (1984). Estimating most productive scale size using Data Envelopment Analysis. .European Journal of operational Research, vol.17, pp. 35-44.


Paper Type : Research Paper
Title : Development Opportunity Of Floating Net Cage (Fnc) System- Trevally (Caranx Spp.) Culture Business In Amurang District, South Minahasa Regency, North Sulawesi, Indonesia
Country : Indonesia
Authors : Eva Maryani Rita Mukuan , Sukoso , Diana Arfiati , Rene Ch. Kepel
: 10.9790/487X-16914449      logo

Abstract: Business opportunity and prospect of floating net cage system-trevally culture were studied in Amurang District based on its financial aspects. Trevally culture is one of alternative livelihoods of coastal communities in Amurang district in order to reduce the dependence upon fishing activities towards over-exploitation. Data collection used purposive sampling, intentionally selecting Ranoyapo and Bitung villages, trevally culture business centre in Amurang district, as study site. For this, 30 respondents of fish farmers were selected for their business feasibility analysis. This study was aimed at knowing the feasibility level and the profit of the trevally culture business in Amurang district. The feasibility analysis used Net B/C Ratio, Internal Rate of Return (IRR), Rate of Return On Investment (ROI), Payback Period (PBP), and Break Even Point (BEP) calculations. Results showed that B/C ratio of 1.17, production BEP of 18.409 kg and production price BEP of Rp. 35,066/kg. Rate of Return on Investment (ROI) obtained was 10.56 months. The profitability (ROI) was 1.58 % and IRR was 85.27%. As conclusion, trevally culture in Amurang district, South Minahasa regency is feasible to develop as an alternative livelihood, but it needs to have strategic steps to be able to raise production and gain, such as seedling and food supply, so that trevally culture could become one of the alternative businesses to develop in the coastal area of Amurang district.

Keywords: Trevally culture business, business feasibility, financial analysis

[1]. Anonimous.1997. Mariculture Potency in Indonesia. Direktorat Jenderal Perikanan. Jakarta.
[2]. Anonimous, 2001. Fish Resources Utilization Mapping in Madura Strait, Southeren Province of East Java and Java Sea. Final Report of Collaborative Research between Faculty of Fisheries, Brawijaya University and Fisheries and Marine Services of East Java Province.
[3]. Anoimous.2011. South Minahasa Regency Profiles. Marine and Fisheries Services of South Minahasa Regency.
[4]. Febryanto W, 2008. Feasibility Analysis of Tiger Grouper Culture Business in Panggang Island, Administrative Regency of Kepulauan Seribu, DKI Jakarta. Extension S1 Program of Agribusiness Management, Faculty of Fisheries, Pertanian Institut Pertanian Bogor
[5]. Dahuri, R. 2002. New Paradigm of Marine-Based Indonesia Development. Scientific Oration for Professorship Promotion on Coastal and Marine Resources Management. IPB. 233 p.


Paper Type : Research Paper
Title : Talent Management: A Critical Review
Country : Malaysia
Authors : Prathigadapa Sireesha , Leela Krishna Ganapavarapu
: 10.9790/487X-16915054      logo

Abstract: Talent management is about getting the right people in the right jobs doing the right things. This requires predicting how employees will act in the future and getting them to act differently from how they acted in the past. Neither of these is easy. This paper provides employee behavior and provides 10 basic truths about employee behavior. These truths can be thought of as principles for successful talent management and will significantly improve the effectiveness of any talent management initiative

[1]. Current Research in Talent Management, [Online] Available:http://www.insala.com/Articles/talent-management/current-research-in-talent management.asp (December 01, 2005).
[2]. The Emergence of Talent Management - An Old Idea Gets New Life-, [Online] Available: http://www.talentmanagement101.com/downloads-wp-Emergence-Talent-Management.php
[3]. Spencer, D.G. (1986). Employee voice and employee retention. Academy of Management Journal, 29,488-502.
[4]. Frank, F. D., & Taylor, C. R. (2004). Talent management: Trends that will shape the future. Human Resource Planning, 27(1), 33−41
[5]. Huselid, M. A. (1995). The impact of human resource management practices on turnover, productivity, and corporate financial performance. Academy of Management Journal, 38(3), 635−672.


Paper Type : Research Paper
Title : The Influence of Conflict Management Styles on Leadership Approaches within Small-scale Businesses in Kenya
Country : Kenya
Authors : Catherine Kathure Kaimenyi
: 10.9790/487X-16915559      logo

Abstract: This study aims to establish the relationship between conflict management styles of business owners/managers of small businesses and the leadership approaches employed. Through purposive sampling, a sample of 68 participants from the small business community in Kajiado County was used to determine differences in conflict management styles and the leadership styles related to them. Rahim Organizational Inventory (ROC II) instrument was employed to examine the conflict management styles while another instrument was developed to assess the applied leadership style. Results indicated a relationship between conflict management styles and leadership styles.

Key words: Conflict management, leadership styles, small businesses

[1]. Antonioni, D. (1999). Relationship between the Big Five Personality Factors and Conflict Management Styles. International Journal of Conflict Management, 9(4): 336-355.
[2]. Armstrong, M. (2003). A Handbook of Human Resource Management Practice. (9thed.). London: Kogan Page
[3]. Blake, R.R. and Mouton, J.S. (1964). The Managerial Grid. Houston, Texas: Gulf Publishing Co.
[4]. Brian, S. (2006). Thoughts on Leadership, Certification magazine. http://0-web.ebscohost.com
[5]. Follett, M.P. (1940). Constructive Conflict. In H.C. Metcalf and L. Urwick (Eds.), Dynamic Administration: The collected papers of Mary Parker Follet (pp. 1-20), New York: Harper


Paper Type : Research Paper
Title : Employee Training and Its Effect on Employees' Job Motivation and Commitment: Developing and Proposing a Conceptual Model
Country : Pakistan
Authors : Sadaf Zahra , Amna Iram , Hummayoun Naeem
: 10.9790/487X-16916068      logo

Abstract: In this competitive and rapidly changing era, most of the business organizations are highly concerned to provide their employees with training throughout their careers so that they will remain enough motivated and focused to their work. But the success of any training program depends on effective construction of its pre-defined schedule or model. The training model must be constructed on the basis of particular training needs and consisted of all relevant and important steps which are to be followed by training sessions. Wrong development of model and missing of any important step can leads towards ineffective and useless consequences. This article is based on the analysis of eight training models. The purpose of reviewing these models is to discuss the similarities, differences and lacking steps among these models so that researchers could make another new effective training model by including these missing steps. After in depth analysis of these models, researchers have proposed a more comprehensive training model for corporate world to overcome the missing. This is a simple but detailed model which, if implemented properly could contribute a lot towards enhancing both the employees' performance and effectiveness of the organization as a whole.

Keywords: Objectives Alignment,Organizational Effectiveness, Skillful Workforce, Training Evaluation, Training Models.

[1] J. Clavelle. (2012).Five steps to any training process. [Online]. Available: http://www.articlesbase.com
[2] M. McDougall, and S. R. Beattie, The missing link? Understanding the relationship between individual and organizational learning, International Journal of Training and Development, 4, 1998.
[3] S. P. Robbins, Organizational behavior (NJ: Prentice Hall, USA, 1993).
[4] J. S. Adams, Toward an understanding of inequity, Journal of Abnormal and Social Psychology, 67(3), 1963, 422-463.
[5] B. J. Wells, H. B. Layne, and D. Allen, Management development training and learning styles, Public Productivity & Management Review, 14, 1991, 167 -176.
[6] N. Sanchez, A. Arago, B. I. Arago, and S. Valle, Effects of training on business results, International Journal of Human Resource Management, 4, 2003, 105 -122.


Paper Type : Research Paper
Title : Challenges faced by the Hotel Industry: a review of Indian Scenario
Country : India
Authors : Gaurav Kashyap
: 10.9790/487X-16916973      logo

Abstract: This study examines the difficulties faced by the Indian hotel industry as a whole including the challenges faced by the owners as well as the Management and operational staff working in it in recent times. It is a well known fact that competition for the survival in the industry has been getting tougher with every passing year and the fact of the matter is that industry is still gradually growing at a constant rate of about 5-7 % per annum since few years. Occupancy level in hotels all over India has been reported as getting lower and discounts percentages getting higher affecting Rev-par, which has almost halved in these six-seven years. Though, Industry is very hopeful for future growth and expecting sunny days as the room inventories are increasing on daily basis, thus creating more opportunities for the service staff. This study follows the flaws in some of the government policies directly related to Hotel Industry which are effecting hotels and also discusses other issues related to hotel Industry as well such as Taxation Policies of Indian Government, Debt- funding by Indian Banks, Licensing Issues, Visa Issues, Descending Indian economy, Online Travel Agents, Guest Profiling, Human Resource Management, Quality of Guest Services in the era of Social Media, Safety and Security etc. These are few of the most important concerns which have a long lasting effect upon the business of the hospitality.

Key Words: Hotel Industry, Challenges, Rev-par, Occupancy, Government policies, Indian Economy

[1]. Varuni Khosla & Divya Sathyanarayanan, ET Bureau, April 10 2014 in article named ―Hoteliers hope next govt to drive turnaround in sector‖ http://articles.economictimes.indiatimes.com/2014-04-10/news/49031679_1_fhrai-next-government-restaurant-associations
[2]. Manav Thadani, Juie S. Mobar September 2013 in HVS India report ―CRITICAL CHALLENGES FACED BY HOTEL OWNERS IN INDIA‖
[3]. Aditi Shah in FEB, 2014 IN ARTICLE ―Luxury hotels swap keys in India's economicslump‖,http://www.livemint.com/Consumer/TsOUCllmwcI05zlW8Ol7jP/Luxury-hotels-swap-keys-in-Indias-economic-slump.html viewed on 14-04-2014 at 12.25 pm.
[4]. Varanika Vij, August 2013, Destination report - Western India Hospitality: the four big concerns, a cross section publication HotelScapes - All about Hotels and Hospitality‖, volume 2. Issue 7, August 2013.
[5]. Navin Berry August 2013, Article ―The Big Hotel Sale‖ under The Big Story Column, published in a cross section publication HotelScapes - All about Hotels and Hospitality, volume 2. Issue 7, August 2013


Paper Type : Research Paper
Title : Corporate Control and Non-Bank Financial Intermediaries Performance in Nigeria: Using Panel Regression Analysis
Country : Nigeria
Authors : Onu, C. A. , Akinlabi, B.H. , Fakunmoju, S. K.
: 10.9790/487X-16917481      logo

Abstract: The research study considered the impact of corporate control on the performance of non- bank financial intermediaries in Nigeria using panel regression.Based on the econometric model, the result indicates that improved performance of the non- banking financial sector is dependent on increasing the level of transparency and good governance in both financial and non-financial banking sector. The increased incidence of firm's failure in the recent period generated the current literature on quality of firm's assets and also emphasized good governance as means of achieving banks and non-bank institutions objectives. This study made use of cross sectional secondary data obtained from the financial reports of non- bank institutions for a period of ten (10) years (2001- 2010). Data were analyzed using panel regression analysis. The study supported the hypothesis that corporate governance positively affects performance of firms. In conclusion, the study shows that poor asset quality and corporate control (defined as the ratio of non-performing loan to credit) and loan deposit ratios negatively affect financial performance and vice visa.

Keywords: corporate governance (control), non- bank performance, and asset quality and panel regression analysis

[1]. Ato, G. (2002): "Corporate Governance: How is the Accounting Profession Responding to the Demand for Greater Transparency and Good Governance in the Public and Private Sectors of the Economy." The Nigerian Accountants, July/September. Pp 29 – 64.
[2]. Rashid, A. (2011), Largest Blocking and Firm Performance: Evidence From an Emerging Economy, The International Research Journal of Finance and Economics, Issue 65: 1450-2887.
[3]. Klein, A. (2002). Audit Committee, Board of Director Characteristics, and Earnings Management, Journal of Accounting and Economics 33(3), 375-400.
[4]. Andres P. D. and E. Vallelado (2008). Corporate Governance in Banking: The Role of the Board Directors, Journal of Banking & Finance 32, 2570-2580.
[5]. Fama, E. and M. Jensen (1983). Separation of Ownership and Control, Journal of Law and Economics 26, 301-325.


Paper Type : Research Paper
Title : Environmental Management accounting implementation in Zimbabwe mining sector
Country : Zimbabwe
Authors : Cuthbert Muza , Itumeleng Magadi
: 10.9790/487X-16918292      logo

Abstract: In this era where climate change is a topical issue globally, environmental management accounting should take precedence in the mining sector. The study adopted United Nations definition for environmental accounting which states that environmental management accounting serves as a mechanism to identify and measure the full spectrum of environmental costs of current production processes and the economic benefits of pollution prevention or cleaner processes, and to integrate these costs and benefits into day-to-day business decision-making. Environmental Accounting has the responsibility of dealing with all the phenomena resulting from the company's environmental influence. The purpose of this study is to evaluate the implementation of environmental management accounting focusing on sustainable development. The study will to look at the strategies being adopted by the mining sector in the developing and implementation of environmental management accounting systems. The study seeks to understand and/or explore how environmental management accounting is being implemented by the mining sector. The implementation process will cover the adoption of the process and the disclosure in the financial statements as well as the cost implication which enhances sustainable development to the company and the country. The mining sector is taken as a case study. The study will employ descriptive survey design and an open ended questionnaire will be used to solicit information on the implementation of environmental management accounting. The study findings show that the application of environmental policies that enhance a set of plans of action of the companies, regarding the environment, has revealed advantages for the 'green' companies

Keywords: Environmental Management Accounting (EMA) is the management of environmental and economic performance through the development and implementation of appropriate environment-related accounting systems and practices. Mining Sector is the act, process, or industry of extracting minerals like coal, ore, gold diamond, etc from the earth. Mining is the process or business of extracting ore or minerals from the ground. Sustainable development is defined as development that meets the needs of the present without compromising the ability of the future generations to meet their own needs.

[1]. Avis, J., Burke, L., and Wilks, C. (2009). Management Accounting-Decision Management. London: CIMA Publishing, 2008.
[2]. CIMA.(2007). Managerial Paper P2: Management Accounting-Decision Management. London: BPP learning Media.
[3]. Drucker, P. (1993). The Five Deadly Business Sins. The Wall Street Journal, p.A22.
[4]. Drury, C. (2000). Management and Cost Accounting. New York: International Thomson Business Press.
[5]. Hansen, D.R., and Mowen, M.M. (2007) Management Accounting 8th edition, Lanchina Publishing Services, Dubuque.



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