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اخلاقيات الاعمال في نظرية الادارة
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لا تحصى تلك الكتابات والمؤلفات التي تناولت اخلاقيات الاعمال (Business ethics) لكن الورقة الحالية التي سنقوم مخلصين بنقلها للعربية ليست مثلها أية مقالة قرأناها، فهي متفردة في اثارتها للموضوع في اطار الطروحات الفكرية لبعض رواد علم الادارة من المؤسسين الذين برزت شهرتهم في مرحلة ستينات القرن العشرين، وهم:

  • W. Taylor
  • I. Barnard
  • F. Drucker

 

لقد تأكدت الحقيقة يوماً بعد يوم، انه ما تزال الفجوة واسعة التي اخذت تطفو على ساحة المعرفة الادارية، من جراء عدم وجود اساس نظري مناسب لحد يومنا هذا، بحيث يعتمد عليه لبناء فهم واعي ودقيق لأخلاقيات الاعمال، وبالشكل الذي يشاهد فحواه بمحتوى كتابات هؤلاء المنظرين الثلاثة. وسيلاحظ لاحقاً ونحن نحلق في سماء طروحاتهم التي صارت خالدة في اذهاننا وعقولنا كمتخصصين في ادارة الاعمال، وستبقى هكذا لأجيال قادمة تمتد لالآف السنين، رغم تجاهل البعض عنها بقصد او دونه.

يعد هذا الكلام هو استهلالاً على طريق تحليل مقالة مميزة في الفكر الاداري لكاتب رائع معروف بدفاعاته المستميتة عن المؤرخين، وهو (Mark Schwartz) ، الموسومة (The "business ethics" of management theory) والمنشورة في (Journal of management history)، بمجلدها (13) العدد (1) لعام 2007. فالمتطلع بعمق للمطارحات والمناقشات الفكرية التي تتضمنها، يجد تلك المضامين العميقة المدعومة بتحليلاتنا العلمية، وكل ذلك يتأتى بالطبع من اهمية ما تتمتع به تلك المقالة من اصالة وقيمة في تحديد المدلولات الاخلاقية الجوهرية للفكر الاداري التقاليدي، الذي على الكثير من المختصين كشفها، ليس من باب التجاهل، بل من انشغالهم بأهتمامات طروحات المفاهيم والاطر الفكرية لها، وابتعادهم من التعمق للمراجعة الحقيقية لتاريخ الادارة وافكار منظريها.

عليه حريّ’ بنا كمتخصصين في الادارة ان نعلم ونتعلم طريقة البحث في جذور اسهامات اولئك الخيرين الاوائل الذين حملوا ثقل هذا العلم على كتوفهم ورؤوسهم، ليقدموا للاجيال تلك الخدمة الجليلة في تقديم الزاد العلمي الزاخر على طبق من ذهب، وما بدورنا نحن الاّ ان نجلّ لهم كل التقدير والثناء ورداً للجميل ان ننقل رسالتهم للآخرين من منطلقات المثل العربي الذي يقول "خير الناس من نفع الناس".

 

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Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Economics And Administrative Sciences
The use of value chain analysis of information in determining the most important the accounting information
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The use  analysis  value chain such  information in the provision as financial  so information quality meet and satisfy the needs of users such information , particularly investors and lenders   as the identification needs   financial information and the knowledge as their behavior influenced by that information can be based on the accounting profession to focus on improving their function in order to achieve its goal that satisfying their needs and rationalize their decisions . In accounting thought discovered fertile ground for users preferences as one of the entrances   theorising positive which is based on the need to include knowledge on accounting hypothesis that explain the

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Publication Date
Wed Mar 30 2016
Journal Name
College Of Islamic Sciences
The conversations of reason and thinking as stated in the Sunnah and its impact on human behavior
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The Sunnah of the Prophet has a great impact in building human behavior, and the formation of Islamic thought, has worked to spread science in all of Egypt, as it carried to the people of the eternal prophecy of the love of science, it was a source of knowledge and civilization. It is a generous source, a rich source of the Islamic nation, always tender, and renewed benefit, which is not only a source of legislation and language but is a source of guidance for thought and guidance of behavior, and the Hadith The importance is obvious In the integration of Islam, and show aspects of human integration in the personality of Mustafa , and the Muslims are interested in talking - collected and codification -, and made the effort of the cent

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of internal audit in promoting social performance reports
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The research aims to demonstrate the impact of internal audit in Iraqi economic units on enhancing social performance reports, through the statistical models used, as a survey list (for the independent variant) of the search, which contains five axes of each axis, contains a set of The questions were prepared on the basis of the standards issued by the Institute of Internal Auditors (IIA) and were distributed to a sample of internal auditors, as for (for the approved variable) the researcher obtained numerical data represented by the financial statements of the research sample and used statistical models such as model (Kolmakrov-Smirnov) is a good match (goodness of fit) which assumes that the data is distributed naturally as wel

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Study and Analysis of the Factors that Affect the Efficiency of Small and Medium Enterprises in the Kingdom of Saudi Arabia
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Encouraging micro-enterprises for comprehensive economic development are crucial to achieve the ambitious vision 2030 of the Kingdom of Saudi Arabia.

 Small and Medium enterprises are inputting around 15.5 per cent to GDP while 33 per cent contribution as a private sector to Saudi Arabia's gross domestic product (GDP). This study aims to identify the most important factors that affect the efficiency of small enterprises in Saudi Arabia. To accomplish this objective, the study was conducted for small projects via the comprehensive inventory method under the supervision of the Institute of Entrepreneurship. A total of 282 questionnaires were collected from entrepreneurs and the differentiation analysis

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Publication Date
Fri Jun 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Flexible budgeting role in expenditure planning and control In industrial establishments
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The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

 

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
استخدام استخدام تحليل الحساسية في تقيم المشاريع الاستثمارية في ظل ظروف المخاطرة
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من الضروري اجراء تحليل الحساسية للمشاريع الاستثمارية التي يتبناها القطاع  العام أو الخاص وذلك لسببين ، الاول هو تضمين عامل المخاطرة واللاتاكد عند تقييم المشروع من الناحية الاقتصادية ، حيث لابد من يكون نسبة مخاطرة وعدم تاكد عند تقييم أي مشروع لمجابهة احداث المستقبل الغير متوقعة ، الثاني المنافسة الشديدة بين المنتجات المحلية والمستوردة  ، حيث ان تحليل الحساسية يعطينا صورة عن مدى حساسية القيمة الحالية

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Publication Date
Wed Mar 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Internal Debt Options during the Two Double Shocks and Its Impact on Foreign Reserve in Iraq
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The research aims at a statement Internal Debt options during shocks and the impact of this borrowing in the volume of the foreign reserve, using induction and deduction with available data analysis. During the period (2004-2013) did not require the use of borrowing across (financial institutions, discounted transfers, bonds); it was only sufficient by transfer with commercial banks that can finance of temporary budget deficits: rose and decline of volume of foreign reserve according to the changes of oil prices and the volume of purchases and sales of the Central Bank of Iraq. Central Bank of Iraq (CBI) has significantly contributed to Internal Debt through bond and discounted transfers in the secondary market; thus, funding the

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Crossref
Publication Date
Sat Feb 02 2019
Journal Name
Journal Of The College Of Education For Women
The Role of Woman In Improving Society: The Role of Woman In Improving Society
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Abstract:
One of the most prominent historical stage feature that is well- known
nowadays in the world is democracy issue. This issue gives man the right to
reflect his concept and notions . It,s the world of freedom , human right and
liberation of women. This leads to the principle of equality between women
and men which is put in the top of liberty and Improvement lists .
Improvement can be defined as a group of means and ways that is
used to direct human work to improve their level of life economically and
socially .
This study contains three sections, the first presents the social state of
women in pre-history period . And the second section presents the theory of
improvement as an important social ph

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Publication Date
Wed Dec 30 2015
Journal Name
College Of Islamic Sciences
The phenomenon of building the act of the actor and the effect in the Quranic readings                          (Structural and semantic study)
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After this systematic presentation of the phenomenon of rotation of formulas, ie the construction of the verb and the verb, and the narrated narratives therein differed among the readers, it became clear to us how the difference was clear between reading and the other, and how readers have varied in their readings of the verb, As we have noted through our modest research that the phenomenon of building the verb for the actor and the effect have included the act of both past and present tense, and not limited to a specific time, and this difference in reading was not limited to a particular environment, but beyond To more than one environment This is evidenced by the readings of various readers from the environment of Kufa, Basra, Mecca,

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Publication Date
Sun Dec 02 2018
Journal Name
Arab Science Heritage Journal
الحركات الحركات الاسلامية وأثرها في الأستقرار السياسي في لبنان (انموذج حزب الله)
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Characterized the study of Islamic movements in Lebanon, as other studies in the Arab world by being the study of the subject in a different and distinct field on more than one level, environment in which they were composed of components very sectarian and confessional diversity

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