| Subcategories | Categories | Theme |
| Effect of Age of B&M policy application | Demographics effect | PS factors |
| Effect of gender on B&M policy application | ||
| Effect of Education level on B&M policy application | ||
| Employee self-esteem and company recognition | Employee related factors | |
| Employee-supervisor relationship | ||
| Employees’ motivation | ||
| Employees’ appreciation of B&M policy | ||
| Balance between company vision and employee’s aspiration | ||
| Policy acceptance by employees | Employee related barriers | B&M Policy application barriers |
| Resistance from Senior employees | ||
| New employee adaptation issues | ||
| Local standards and policies | B&M Policy adaptation issues | |
| Oversee standards and policies | ||
| B&M policy increases positivism | Effects of B&M Policy | B&M Policy evaluation |
| B&M policy increases productivity | ||
| B&M Policy increases job satisfaction | ||
| B&M policy improves teamwork in the organization | ||
| B&M policy increases productivity | ||
| B&M policy increases ownership | ||
| B&M policy improves leadership | ||
| Ability to attract and retain talent | ||
| Awareness | Company related factors | Policy enhancement |
| Team culture | ||
| Communication | ||
| Clear guidelines | ||
| Management support |