Study note on financial performance

Study note on financial performance

References with extracted contents

Walter Aerts and Ann Tarca (2010): Financial performance explanations and institutional setting, Accounting and Business Research, 40:5, 421-450.

"Consistent with prior research on the effects of accountability pressures on individual and organisational behaviour (e.g. Tetlock, 1999), we expect that environments with more regulation and monitoring and higher potential  itigation risk will lead to more detailed and formal explanations of performance which feature more consistent presentation traits and less self-serving bias";

"Numerous authors demonstrate a corporate tendency to attribute positive effects or outcomes in the annual reports to the company’s own actions or corporate origins (company strategy, decisions, know-how, human resources potential) and negative outcomes to external events or chance factors (business climate, inflation, market prices, government policy, weather) ..... This explanation style is considered as self-serving because situations and events are defined to the company’s own advantage";

Paquette, L.R. 2005. "Growth rates as measures of financial performance" Journal of Accounting Education 23, Elsevier: 67-78.

"Graphics are widely used by companies in their annual reports to highlight financial performance and to focus on change over time";

"This teaching note focuses on sales and earnings growth as financial performance measures. Many companies now report selected 3, 5, and 10 year growth rates in the financial highlights section of their annual reports";

"Penman (2003) argues that investors buy earnings and that they pay more for earnings growth. Although the growth rates of sales and earnings have emerged as valuable measures of financial performance, most accounting texts are deficient in showing students how to calculate these rates";

"In order to give financial information meaning, it must be put in a context that makes it meaningful. One way to do that is to look at information over time, so you know not only where the reporting entity stands at that point in time, but also how it got there";

Klingenberg, B., R. Timberlake, T.G. Geurts and R.J. Brown. 2013. "The relationship of operational innovation and financial performance - A critical perspective" International Journal of Production Economics 142, Elsevier: 317-323.

"The field of operations management experiences continuous innovations in the management of the production process. Long  established practices focus on the improvement of quality in general — such as Lean Manufacturing or Just-in-Time (JIT) and Total Quality Management (TQM). Recently environmental quality and sustainability have become the goals of Environmental Management Systems (EMS), or Lean Green Six Sigma. Managers interested in implementing one or any combination of these operational initiatives question whether the required investments ..... result in adequate returns. The academic literature provides various studies that analyze the impact of these methods on the performance of firms that have embraced them, often focusing specifically on financial performance measured by financial ratios, such as Return on Assets (ROA), Return on Equity (ROE) and profit margin, ..... Alternatively researchers build more sophisticated models that also include metrics of customer satisfaction and competitiveness, see for example Han et al. (2007). Data for these ratios are either obtained from financial reports of publicly traded firms or as perceptional data through surveys";

"Kinney and Wempe (2002) point out that ROA [Return on Asset] is the product of asset turnover (revenue/assets) and profit margin (net income/ revenue) i.e. ROA = AT [Asset Turnover] x PM [Profit Margin],  also called the Du Pont Equation  (Brigham  and Erhardt, 2011). One of the applications of the DuPont Equation is that it allows estimation of the effect of operating changes on returns (Brigham and Erhardt, 2011) by separating AT and PM";

Nair, G.K. 2014. "The influence of customer perceptions on financial performance in hospitality organizations: an empirical study" The Journal of Hospitality Financial Management 22, Routledge: 63-74.

"The influence of customer relationship orientation on financial performance has been a study of interest for the past several years, and the dimensions of these two constructs keeps growing (Sheth & Sisoda, 1999). Several researchers have proved the relationship of these two dimensions, particularly in the context of service industries ..... Owing to the importance of establishing the link between customer relationship and financial performance, groups of researchers have undertaken research in different streams such as establishment of causal relationships, exploration of intervening and moderating variables, strategies to  create customer values, and so forth .... ";

"Financial performance in the context of this research is a measure of a company’s ability to generate income over a given period of time (Lasher, 2010)";

"Financial performance:  Increase in earnings, reduce cash flow volatility, and increase cash flow residual value, thus potentially increasing firm value";

Payne, G.T., G.S. Benson and D.L. Finegold. 2009. "Corporate Board Attributes, Team Effectiveness and Financial Performance" Journal of Management Studies 46(4) June: 704-731.

"Boards have long been the subject of management research and the attention paid to corporate boards has increased substantially in recent years (Daily et al., 2003), with a particular focus on the board’s relationship to company performance (e.g. Pettigrew, 1992; Zahra and Pearce, 1989). Multiple theories have been used to explain and predict how boards affect company performance, including agency ( Jensen and Meckling, 1976), social network (Granovetter, 1985), stewardship (Davis et al., 1997), institutional (DiMaggio and Powell, 1983) and resource dependence...";

"The financial performance measure used in the model was a scale of three separate measures of returns: return on assets (ROA), earnings per share (EPS), and return on sales (ROS)";

José F. Molina-Azorín, Enrique Claver-Cortés, Maria D. López-Gamero, Juan J. Tarí, (2009),"Green management and financial performance: a literature review", Management Decision, Vol. 47 Iss: 7 pp. 1080 - 1100.

"Firms are facing growing pressure to become responsible and greener. Several stakeholders press companies to reduce their negative impacts on society and natural environment. In fact, social responsibility in general, and environmental management in particular, are becoming an integral part of firm activities. In this respect, an important issue is the relationship between these aspects and financial performance. However, from an entirely ethical and sustainability focused view, literature has argued that while there may not necessarily be a positive link between social responsibility and financial performance, it is still desirable from a society’s perspective that firms implement good social responsibility and environmental management practices";

"Financial performance variables: .... ROA, return on equity (ROE), total return to common shareholders (Compustat)...        ;  ROA, ROE, return on sales (ROS) (Compustat)...... ;   ROI, earnings growth, sales growth, market share change (perceptual measures)  ....;    Return on capital employed (ROCE), ROE  ";

Benner, M.J. and F.M. Veloso. 2008. "ISO 9000 practices and financial performance:  A technology coherence perspective" Journal of Operations  Management 25, Elsevier: 611-629.

".... we find that, as the majority of firms within an industry adopt ISO 9000, late adopters no longer gain financial benefits from these practices"; 

CMA Lecture 4 notes - some formulas

CMA Lecture 4 notes - some formulas for Chapter 9

1. Production volume variance

(Actual units produced - Budgeted units produced) x Budgeted overhead rate

An excessive quantity of production is considered to be a favorable variance, while an unfavorable variance is when fewer units are produced than expected.

E.g., Actual units produced are  400 units; budgeted units to produce are 500 units. Budgeted fixed manufacturing costs is $1,000,000. Budgeted overhead rate is ($1,000,000)/ 500 units = $2,000 per unit.

Then, production volume variance = (400-500) x $2,000 = - $200,000 (U).

2. Absorption-costing operating income - Variable-costing operating  income =

Fixed manufacturing costs in ending inventory - Fixed manufacturing costs in beginning inventory

3.        Beginning inventory (in units) + production for the year (in units) - Sales (in units) = Ending inventory (in units)

                        Becomes

            Beginning inventory (in units) + production for the year (in units) = Sales (in units) - Ending inventory (in units)

Absorption costing - template

Absorption costing - template

Revenue

Cost of goods sold

            Beginning inventory

            Variable manufacturing costs

            Allocated fixed manufacturing costs

            Cost of goods available for sale                       ________________

            Deduct ending inventory

            Adjustment for production volume variance   _________________

                        Cost of goods sold

Gross margin

Operating costs

            Variable operating costs

            Fixed operating costs                                        _________________

            Total operating  costs                                        _________________

Operating income

                                                                                            ============

            

Variable costing - template

Variable costing - template

Revenue

Variable costs

          Beginning inventory

          Variable manufacturing costs   ______________

          Cost of goods available for sale

          Deduct ending inventory           _______________

Variable cost of goods sold

Variable operating costs                      ________________

          Total variable costs                     ________________

Contribution margin

Fixed costs

          Fixed manufacturing  costs

          Fixed operating costs                   ________________

Total fixed costs                                       ________________

Operating income                                   

                                                                       ===========

          

Scenarios 1 and 2 on the tertiary education for a CBA

When the education system may not be working well for the students


What if:


Scenario 1: (time 1) [the students]
Have:  some money saving
Have not: time to study; intellectual curiosity; good academic qualification; intellectual competence; cultural capital

Scenario 2: (time 2) [the students]
Have: good academic qualification; some intellectual competence; additional cultural capital
Have  not: money saving; time to study; intellectual curiosity



Therefore, the result of a cost/benefit analysis [CBA] n tertiary education, in this case, is......

Study note on managerial performance

Study note on managerial performance

References with extracted contents

Sen-Kuei Liao & Kuei-Lun Chang (2010) Measuring the managerial performance of TV companies, Journal of Information and Optimization Sciences, 31:3, 603-623.

"A multiple criteria managerial performance measurement model is generalized in this paper for Taiwanese TV companies. The balanced scorecard (BSC), combination of both financial and non-financial perspectives and criteria, creates a more accurate performance measurement system because it offers a more complete view of a business and can lead to better business decisions. Due to the interdependent relations in decision making, we apply analytic network process (ANP) that tolerates the interrelated relationship among the perspectives and criteria to handle such problems";

Sambedna Jena, Chandan Kumar Sahoo, (2014) "Improving managerial performance: a study on entrepreneurial and leadership competencies", Industrial and Commercial Training, Vol. 46 Issue: 3, pp.143-149.

"Competent employees are not only linked to enriched work environment but also help in improving the organization’s performance as a whole. This has created urgency among many organizations to develop their executives with adequate managerial competencies, so that they can deploy these competencies efficiently to gain superior performance in their respective job role (Mitchelmore and Rowley, 2010). The primary goal of an executive is to oversee various activities such as to organize, plan, administer, coordinate and control their subordinates within the organization";  

"The term ‘‘competencies’’ refers to the characteristics such as ‘‘knowledge, skills, aspects of self-image, social motives, feeling and acting’’ which is demonstrated by an individual to achieve the desired performance goal within an organization (Dubois et al., 2004). The utilization of adequate executive competencies helps in productivity maximization and motivates employees to organize their tasks more efficiently";

"Entrepreneurial competencies are required for executives to achieve excellence in performance and to get sustainable growth in a competitive business environment. The executives possessing adequate entrepreneurial competencies support new venture creation, survival and growth (Boyatzis, 1982; Bird, 2002)";

James M. Loveland, Scott A. Thompson, John W. Lounsbury & Lucy W. Gibson (2016) Where do managers fit in the profit chain? Assessing managerial job performance in the hospitality industry, Journal of Human Resources in Hospitality & Tourism, 15:1, 86-102.

"The constructs of “consideration and initiating structure” have a long history in the managerial literature, beginning with the pioneering work of the Ohio State Leadership studies (Stogdill & Coons, 1957). In subsequent decades considerable

research has been dedicated to these constructs. In more recent research, Consideration is often discussed in terms of relational orientation. By the same token, initiating structure is sometimes referred to as task orientation. Regardless of the terminology, the existing literature argues that each of these constructs is believed to play an important role in managerial job performance";

Verboncu, I. and Ş. Corcodel. 2014. "Managerial Performance - Factors of Influence" Review of International Comparative Management 15(3) July: 273-283.

"The first factor that influences the level of managerial performance is, undoubtedly, the competence of those that realize management processes. Through this we refer especially to the competence of managers, but also to the one of workers, that assure the implementation of decisions (Russu, 1998). Evidently, the decisive role is the one of managers, no matter what their position within the organizational structure is. Managers have a great influence on the managerial, economical and commercial behaviour of the organization they act in";

"The concept of competence can be assessed through two different approaches. The first side of competence refers to the assigned or offered competence (also called official competence), while the second side refers to the basic competence of an individual (personal competence). In the first approach, the official competence can be defined as the decisional freedom that a position holder (manager or worker) enjoys and is, from our perspective, the most important dimension the whole concept of competence. ..... In the second approach, the personal competence is highlighted through the professional and managerial knowledge, qualities and abilities that a position holder must have in order to take advantage of the official competence that certain position has. A job that is correctly developed (from the perspective of tasks, competence and responsibilities implied) can only generate performance if the person that handles it is competent enough";

"Organizational culture, the second factor of influence, can be defined as “the sum of values, beliefs, aspirations, expectation and behaviours built over time in each organization, that are predominant within it and that directly and indirectly influence its functionality and performance” (Nicolescu, Verboncu, 2008). This factor is one most important determinants of generating managerial and economical performance within an organization. The organizational culture can be highlighted, generally speaking, through:

 symbols;

 organizational values;

 behavioural norms;

 rituals and ceremonies;

 stories and myths.

Each component of the ones presented above has a different influence on the level and the structure of organizational and individual performance, based on the role and the place they have within the organizational culture (Verboncu et al, 2008)";

"National and international environment

It is defined as the set of exogenous elements of the firm, of a economical, technical, political, demographic, cultural, scientific, organizational, legal, psihosociologic, educational and ecological nature, that marks the setting of an organizations’ objectives, obtaining the resources needed, adopting and applying

the decisions for their realization (Nicolescu et al., 2011, p. 366)........  The management factors – the national economic strategy, the organization system of the economy, the ways of coordinating it, the quality of the recommended management tools – influence both the functionality of the firm and its management";

Kariv Dafna, (2008) "Managerial performance and business success: Gender differences in Canadian and Israeli entrepreneurs", Journal of Enterprising Communities: People and Places in the Global Economy, Vol. 2 Issue: 4, pp.300-331.

"...... business success, at least at the micro level dimension of analysis, depends on the ability of firms to adapt internal structures and processes to available opportunities and external constraints (Pfeffer and Salancik, 1978), and such adaptations depend on the actions of the firm’s leader (Barringer and Jones, 2004; Chen and Barnes, 2006; Miller et al., 2006), the entrepreneur. Choosing and utilizing the appropriate managerial performance is thus critical in assuring the success of entrepreneurial businesses. Literature about how businesses need to operate for achieving success disclosed robust works on business survival, growth in sales and profitability as well as in growth in size of the firm";

"Dependent variable

Business success – The dependent variable is based on the respondents’ self-reports referring to three success indicators:

(1) business longevity ....”;

(2) changes in the turnover from their businesses’ sales. .... ”; and

(3) growth in the business size, .....";

"Independent variables

Managerial performance – studies have shown that entrepreneurs have a different set of attitudes about the nature of the management process and business in general (Baum and Locke, 2004; Gasse, 1977a, b). Based on Whetten and Cameron’s (2005) conclusive model and modified from their PAMS questionnaire on managerial performance, five managerial functions are included in this study; respondents were asked to rank (1 ¼ very rare – 5 ¼ very often) the extent each function characterizes their daily managerial performance as leading entrepreneurs on the following functions:

* innovation ......”;

* leading change .....”;

* a people-orientation in managing the staff .....”;

* goal-setting ....”; and

* networking .....”.

Study note on "The Social Psychology of Organizations"

Study note on Katz, D. and R.L. Kahn. 1978. The Social Psychology of Organizations, Wiley, Chichester.

Some useful points noted for application in dissertation project works

Chapter 3: "Defining characteristics of social organizations"

"The social-psychological bases of social systems comprises the role behaviors of members, the norms prescribing and sanctioning these behaviors and the values in which the norms are embedded. Roles describe specific forms of behavior associated with given positions; they develop originally from task requirements. In their pure or organizational form, roles are standardized patterns of behavior required of all persons playing a part in a given functional relationship, regardless of personal wishes or interpersonal obligations irrelevant to the functional relationship".

"Roles, norms and values differ also in degree of abstractness. In most systems, the major requirements of roles are stated in relatively specific terms; ambiguity in role definition occurs and can be troublesome,, but clarity is the dominant characteristic";

"Roles, norms, and values thus differ with respect to the type of justification mobilized to sanction behavior. At the level of role behavior it is simply a matter of expectancy about task performance; at the level of norms it is a matter of following the legitimate requirements of the system; at the level of values it is a matter of realizing higher moral demands";

"Although organizational integration is a fusion of role, norm, and value components, it is useful to consider them separately for analysis purposes";

"The general development of role systems has been in the direction of getting rid of surplus elements in role relations";

"At the individual level the role concept implies that people need to be involved in system functioning only on a segmental or partial basis";

"The organizational role stipulates behaviors that imply only a "psychological slice" of the person, yet people are not recruited to organizations on this basis";

Chapter 7: The taking of organizational roles

"Generically, role behavior refers to the recurring actions of an individual, appropriately interrelated  with the repetitive activities of others so as to yield a predictable outcome. The set of interdependent behaviors comprise a social system or subsystem, a stable collective pattern in which people play their parts";

"All members of a person's role-set demand on that person's performance in some fashion; they are rewarded by it, judged in terms of it, or require it to perform their own tasks. Because they have a stake in that person's performance,  they develop beliefs and attitudes about what  he or she should and should not do as part of the role";

"The content of role expectations consists mainly of preferences with respect to specific acts, things the person should do or avoid doing. But role expectations may also refer to personal characteristics or style, ideas about what the person should be, should think, or should believe";

"The expectations do not remain in the minds of members of the role-sets, however. They tend to be communicated or "sent" to the focal person. Moreover,  the numerous acts that make up the process of role-sending are not merely informational.  They are attempts at influence, directed at the focal person and intended to bring about conformity to the expectations of the sender";

"Roles also become more complex when they require the focal person to be simultaneously involved in two or more sub-systems, since each is likely to have its own priorities and to some degree its own subculture";

"The idea of role as a set of expected activities associated with the occupancy of a given position assumes substantial agreement among the relevant people as to what those activities are"; 

Literature review in your dissertation proposal: guidelines

For literature review in your dissertation proposal, try to focus on:

How your chosen academic concepts and theories [in bolded words] are employed:

1.  in formulation of your research objectives as major variables, e.g. to  examine how the poor organization atmosphere affects the employee morale of ABC Ltd.

2. in analyzing the management concerns that you study as a major evaluation approach, e.g. to examine managers' difficulties encountered in a work setting using role theory.

3. in justifying the academic and practical values of your research objectives, e.g., to use management competencies framework to evaluate on managers' difficulties and inform how to make proper human resource development recommendations based on the management competencies framework.

4. in establishing the academic value [as well as practical value]  of your research objectives, e.g., by studying how poor organization atmosphere due to upcoming organizational outsourcing at ABC Ltd affects employee morale, the dissertation project  improves our intellectual/ practical understanding of how to make use of the concept of organization atmosphere to assess its organizational impacts, notably on the organizational behaviour of the organization under investigation. As such, this increases our conceptual understanding of the organization atmosphere topic.

In summary, the key focus of literature review for dissertation proposal writing is on (i) major variables as part of the research objectives, (ii) approaches for evaluation, (iii) approaches for making recommendations, and (iv) academic/ practical value determination.

In your literature review [in writing up your dissertation proposal], you need clear referencing; ability to identify and justify usage of specific concepts and theories from specific writers is also much appreciated.

Two techniques to determine cost behaviors

Two common techniques to determine cost behaviors:


1. [Regression analysis method] Use excel to find out the linear equation via a scatter chart

2. High-low method

Study note on management competencies

Study note on management competencies

References with extracted contents

Chong, E. 2013. "Managerial competencies and  career advancement: A comparative study of managers in two countries" Journal of Business Research 66 (2013) 345–353.

"Boyatzis (1982) defines managerial competencies as characteristics that are causally related to effective and/or superior job performance. An individual's performance is assessed in terms of specific actions or behavioral indicators";

"Bergenhenegouwen (1996) combines the American and British competency approaches, arguing that managers must possess a range of personal competencies as well as task-specific competences for effective job performance. Cheng, Dainty, and Moore (2005) propose that, in addition to competencies and competences, managerial performance also requires the enactment of a role which emerges through social interaction with others at work. Competency is demonstrated in the ability to effectively manage the varying perceptions and expectations of others";

"Competencies peculiar to the high advancement  British managers are risk taking and decisiveness, competencies valued in the private sector where quick decisions involving risks are required to capitalize on business opportunities. Competencies distinct to high advancement Singaporean managers are problem analysis, written communication, oral expression and oral presentation. Public sector decision-making requires more consultation with various stakeholders. The competencies associated with clarifying issues and communicating possible solutions are critical in getting agreement from different stakeholders";

Koenigsfeld, J.P., S.H. Kim, J.M. Cha, J. Perdue and R.F. Cichy. 2012. "Developing a competency model for private club managers" International Journal of Hospitality Management 31 (2012) 633– 641.

"A competency model and/or competency framework has been used for various types of organizations, including those in the hospitality industry. A competency model is defined as “a descriptive tool that identifies the knowledge, skills, abilities, and behaviors needed to perform effectively in an organization” .... Numerous researchers have listed advantages of using competency models. These advantages include: developing training programs tailored to improving management and staff performance ...; selecting, rewarding, and promoting managers ...; predicting individual job performance ..., unit-level performance (Russell, 2001), and organizational performance ...; planning professional development and career progression ...; and empowering staff members to make managerial decisions";

"Managerial competencies, in particular, refer to skills, knowledge and behaviors to be demonstrated at a specific level of proficiency by managers (Evers et al., 1998). Boyatzis (1982) was one of pioneer researchers to address the topic of managerial competencies by developing a comprehensive list of competencies that relate to managers’ performance effectiveness, regardless of the types of organizations. While many management competencies can be similar across all industry segments, managers and leaders in different occupations may display different behavior characteristics and skill sets (Zagar et al., 1983). Jirasinghe and Lyons (1995) also argued that competencies need to be generated by studying a profession or a particular position";

"In terms of practical applications, competencies have also been used in the hospitality industry to develop sets of core competencies for companies (Roberts, 2003). Both Marriott International and Choice Hotels International are examples of hotel companies that have used the competency approach to build and assess leadership capabilities among their senior-level managers ..... The Buckhead Beef Company, a food service supplier, used core competencies to develop a competency model that was used by the company to develop a structural interview in order to hire excellent sales performers";

"Competencies are grouped into clusters or domains to keep similar managerial tasks linked together (Pickett, 1998). Katz (1955) believed that administrator success was based on three skills domains: technical skills, human skills, and conceptual skills. Sandwith (1993) expanded Katz’s domains to include leadership, administrative, and interpersonal domains";

Cathy Burgess (2017) Managerial Competencies for U.K. Hotel Financial Controllers: Are They Hospitality Managers or Accountants?, The Journal of Hospitality Financial Management, 25:1, 27-43.

"Cardy and Selvarajan (2006) argued that management competencies are individual to the particular role and industry context, with Giousmpasoglou (2014) identifying hotel ownership specifically as affecting on manager’s roles. Authors such as Asree and colleagues (2010), People1st (2014) and Weber and colleagues (2013) have shown a link between competencies and profitability, and Cheng and Wong (2015) said also that this will therefore improve the status and reputation of the industry";

".... the combination of education and experience is invaluable for developing skilled managers ..., as understanding the industry context is critical .... Therefore, in addition to the generic competencies, authors such as Quinn (2013) or Walsh and colleagues (2015) have stressed the importance of a service orientation, and in particular the benefits of operational experience and understanding the specific hospitality industry context";

Yaw A. Debrah & George Ofori (2005) Emerging managerial competencies of professionals in the Tanzanian construction industry, The International Journal of Human Resource Management, 16:8, 1399-1414.

"There is some confusion in the literature as to what actually constitute competencies. Armstrong (2001), in tracing the origins of the concept of competencies, contends that it is derived from a hybrid approach which incorporates aspects of both competency and competence. Armstrong (2001) argues, however, that, although variously defined and often used interchangeably and differently in the literature, there is no clear-cut distinction between the two concepts: competency and competence .... Some writers, however, see competency as the abilities and capabilities needed to perform a role or function, and competence as what a person who works in a given occupation should be capable of doing/performing";

"Firms have realized the importance of improving employee competencies because competent people are more likely to meet performance goals and objectives. ...... In recent years, Meyer and Semark (1996) and Meyer (1996) have thrown a spotlight on the role of organizational competencies, which cover technical as well as occupational and managerial competencies, in enhancing organizational performance";

Study note on organizational atmosphere

Study note on organizational atmosphere

References with extracted contents

Teymourpour, S., S. Mohammadi, H.a. Almassi, S. Beygi, L. Jabari, F. Alipoor and S. Beigazadeh. 2013. "Effects of Organizational Atmosphere on the Establishment of Communications Among Employees from Kermanshah City Offices" World Applied Programming, Vol (3), Issue (9), September 2013. 451-458.

"Organizational atmosphere creates various feelings and imaginations inside individuals, resulting in a specific way of communications and interactions among people. As an organization, an office influences raising individuals skills, and attitude knowledge and helps to realize effects raising and formation of communications, interactions, and behaviors of employees such as group cooperation, intimacy taking responsibility, low-orientation and law-acceptance, and gaining self-esteem. Organizational atmosphere is defined as a key element in offices, having strong reasons concerning individuals social and cognitive growth because individuals behavioral problems are reduced when they feel they belong to such an environment as an office.... . Sweeni (1988, quoted by Alihjani.2004) considers organizational atmosphere as a term being used to describe people’s feelings about their own organizations, ...... such atmosphere is the relatively stable quality of an office environment experienced by individuals, influencing their behaviors and being based on collective perceptions of people of the office";

"....Taji Youri considers atmosphere as an environmental characteristic which can be defined, described, and interpreted by specific features and influence individuals attitudes and motivations";

"Unhealthy and undesirable organizational atmosphere can create an environment full of suspicion and hostility which leads any participatory and cooperative management to failure (Alaghehband, 1998). Unhealthy and undesirable organizational atmosphere can be the source of occurrence of employees and clients negative reactions. The importance of studying organizational atmosphere of office and making efforts to reform and improve it in order to increase effectiveness and efficiency of offices as well as paying attention to individuals human rights require the existence of healthy and desirable organizational atmosphere at schools";

Aghdaie, S.F.A. and M.A. Behpouri. 2015. "Investigating the Relation Between Organizational Atmosphere with Self-Efficiency and Organizational Commitment (Case Study Iran's Customer Headquarters"  International Review of Management and Business Research 4(1) March: 177-188.

"Organizational atmosphere is a relatively stable feature that causes difference from other organizations and social perception involves factors such as independence, trust and continuity, support, identify, recognition, innovation and impartiality is manifested in and it is creating through the interaction between members. It used as basis to change situation and reflective norms, values and attitudes of organizational culture. Also acts as effective source to forming behavior";

"Heavy and Miskel (1379) believed that behavior in organization isn’t derived from formal expectations, personal needs or organizational goals, rather it’s a consequence of dynamic relationships between these elements and organization atmosphere is a internal quality that distinguishes organizations from each other

and help personnel to have a better mental condition";

Ranjbar, R.F., M. Kohandel and A. Khodayari. 2014. "The relationship between organizational atmosphere, job satisfaction and ministry of youth and sports  of Islamic Republic of Iran staffs' life quality" European Journal of Experimental Biology, 2014, 4(2):264-270.

"There are some attributes to compare and identify the organizations; one of the significant attributes is organizational atmosphere or people’s understanding and feeling of their working organization. It is possible to determine staffs’ performance using the attribute; and therefore, it is possible to determine staffs’ performance and affect their level of responsibility and the fulfillment of organizational objectives which ensure the society health [3].Organizational atmosphere is a crucial factor in determining the organizational effectiveness [4]";

"Hajloo (2012) investigated a research project on the relationship between job stress and life quality of university staffs, satisfied with their organizational atmosphere. The results showed that satisfaction of organizational atmosphere was significantly correlated with life quality. However, there was a negative relationship between job stress and life quality. More to this, it was found that job stress and satisfaction of organizational atmosphere was negatively correlated. Furthermore, the findings of the study demonstrated that the variables of job stress and life quality could predict organizational atmosphere";

Julmi, Christian (2017) "The Concept of Atmosphere in Management and Organization Studies," Organizational Aesthetics: Vol. 6: Iss. 1, 4-30.

"There is a growing body of research across disciplines and fields arguing that the atmosphere constitutes a vital aspect of social life and experience ....... If this is true, the atmosphere is also highly relevant for management and organization studies dealing with people experiencing their environment. Indeed, in many contexts such as contemporary consumption habits, “the concept of ‘atmosphere’ is certainly back in vogue” (Degen, Melhuish, & Rose, 2015, p. 6). In organization studies, scholars are increasingly focusing on emotional phenomena that exceed the private inner sphere of a psychological state";

"Marketing management is arguably the research field within management studies with the longest tradition of studying atmospheres, namely store atmospheres. Since Kotler’s (1973) famous article on atmospherics as a marketing tool, the study of store atmospheres and their effects on the consumer’s reaction have become a well-established line of research within marketing management. Kotler defines atmosphere as “the air surrounding a sphere” or “the quality of the surroundings” (p. 50) and dissects its perception into the main sensory channels sight, sound, scent, and touch";

"Another line of research which can somehow be connected to the notion of atmosphere is the study of group dynamics. Within this line of research, the term atmosphere is used rather unsystematically, often remains undefined and is hardly traceable to distinct historical roots. Nevertheless, the notion of atmosphere reflects distinct concepts in some works. Here, atmosphere is mostly seen as a psychological variable reflecting the individual’s perception of the overall group atmosphere, usually measured by a specific scale or score. Early investigation of group atmospheres are reflected in a number of field studies from Lewin and his colleagues, regarding the social or group atmosphere as one of the key characteristics of an individual’s psychological field, although an explicit definition of the term atmosphere is not provided";

"The concept of socio-moral atmosphere is reflected in relatively few works within management and organization studies. Initially, the concept was introduced by Kohlberg and his colleagues to investigate moral decision making in school environments .... The concept of socio-moral atmosphere takes into account that moral action takes place in a specific social or group context influencing moral decision making. The socio-moral atmosphere refers to the collective norms of a group, understood as prescriptions arising from shared expectations within the group. The moral  decision is conceptualized as a function of the group’s socio-moral atmosphere, meaning that moral decision making depends on the socio-moral atmosphere of a group";