application paper
Fakhreddin Fakhrhosseini; Meysam Kaviani
Articles in Press, Accepted Manuscript, Available Online from 10 July 2023
Abstract
Purpose: Whatever cannot be measured cannot be controlled and whatever cannot be controlled cannot be managed. Therefore, the main issue in all organizational analyzes is performance, and its improvement requires measurement, and therefore an organization without a performance evaluation system is unthinkable. ...
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Purpose: Whatever cannot be measured cannot be controlled and whatever cannot be controlled cannot be managed. Therefore, the main issue in all organizational analyzes is performance, and its improvement requires measurement, and therefore an organization without a performance evaluation system is unthinkable. One of the problems of organizations to measure performance is determining performance evaluation indicators. This research has been carried out with the aim of prioritizing employee performance evaluation indicators in the strategic process of human resources management of Alborz province fire department.Methodology: This research is an exploratory research, which was conducted using the Delphi method. The statistical sample of the research is the number of 15 experts and specialists selected from among the employees. The main research criteria, including preparation, implementation and evaluation, were identified from the library method. Data analysis has been done using the approach of network process analysis, DEMATEL and COPRAS.Findings: Based on the results of the research, the implementation criterion with a normalized weight of 0.436 is the first priority among the criteria, the sub-criteria of ethical compliance with a final weight of 0.1276 is the first among the sub-criteria and the implementation of the evaluation system to increase performance. Employees are the first priority among the strategies.Originality/Value: In this study, an attempt has been made to analyze all indicators related to the evaluation of employee performance indicators in the strategic process of human resources, but since there are very few field studies in academic societies, especially domestic ones, in the field of indicators The performance of employees has been done in the strategic process of human resources, so future researchers can improve the designed scale by increasing the range of their studies by identifying and adjusting items and factors
original-application paper
hossein norouzi; Mobina Rahmani gohar; Hossein Imanipour
Articles in Press, Accepted Manuscript, Available Online from 21 February 2024
Abstract
Purpose: Considering the changes that have happened in recent years in the business process, attention to the category of business intelligence has become an important issue. Therefore,the present study examines the effect of the competence dimensions of business intelligence on marketing performance, ...
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Purpose: Considering the changes that have happened in recent years in the business process, attention to the category of business intelligence has become an important issue. Therefore,the present study examines the effect of the competence dimensions of business intelligence on marketing performance, taking into account the mediating role of customer relationship management in tourism businesses.
Methodology: The current research has a descriptive-survey nature in terms of applied purpose. The statistical population of the research were experts and marketing managers of tourism companies in Tehran. In order to collect data, 300 questionnaires were distributed online and face-to-face using the non-probability sampling method, and 253 questionnaires were analyzed by removing distorted and indifferent questionnaires. The structural equation modeling method and SPSS 26 and Smart PLS 3 software were used for data analysis.
Findings: The findings showed that the competency of business intelligence has a positive and significant effect on marketing performance and customer relationship management plays a mediating role in this relationship. This shows that one of the ways to improve marketing performance and create a sustainable competitive advantage for managers is to use business intelligence.
Originality/Value: In today's highly competitive world, the quality and timeliness of business information in organizations determines the difference between survival and bankruptcy. Also, the great importance of business intelligence and the important role that this concept can have in improving the marketing performance of business organizations have been less discussed. Therefore, the results of the current research can lead to the improvement of the marketing performance of tourism companies by applying business intelligence.
Original Article
mohammad reza zahedi
Articles in Press, Accepted Manuscript, Available Online from 21 February 2024
Abstract
Purpose: The main purpose of this manuscript is Presenting the knowledge management strategy Compilation model based on Business strategy’
Methodology: In this research, a combination of quantitative and qualitative methods is used to extract the key components of the organization's knowledge ...
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Purpose: The main purpose of this manuscript is Presenting the knowledge management strategy Compilation model based on Business strategy’
Methodology: In this research, a combination of quantitative and qualitative methods is used to extract the key components of the organization's knowledge strategy from descriptive and analytical (qualitative) methods. Quantitative and statistical methods will be used to validate the model.
Findings: The results of the research showed that, in order to develop a knowledge strategy model, since knowledge management processes are carried out in the context of the organization, they are under the influence of the organization's background. Organization field including; 1- Knowledge management enablers such as organizational factors (such as structure and culture) and technology, and 2- Knowledge management drivers such as business strategy and intellectual resources of the organization. Also, knowledge and learning should support the organization's business strategy.
Originality/Value: The focus of knowledge management so far is more on knowledge enablers such as; Creating a suitable cultural structure for the creation and sharing of knowledge or the development of technologies to facilitate these matters, and much less emphasis on the drivers of knowledge management such as; The mission and strategy of the organization has been realized, which makes knowledge management, although it works very well in its defined area, but ultimately does not have a favorable effect on the performance of the organization. The purpose of this research is to design a model to develop a knowledge strategy and to establish the correct relationship between knowledge strategy and business strategy, and then the validation of the model will be done by obtaining experts' opinions.
Original Article
Mehdi Ajalli; Mohammad Mahdi Mozaffari; Sahar Johari
Articles in Press, Accepted Manuscript, Available Online from 04 March 2024
Abstract
In recent decades, research on the customer brand has taken a special place in various fields, including academic and business markets. Many researchers and executives of the company have concluded that one of the reasons for the brand's importance and value is its brand name for the customer, which ...
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In recent decades, research on the customer brand has taken a special place in various fields, including academic and business markets. Many researchers and executives of the company have concluded that one of the reasons for the brand's importance and value is its brand name for the customer, which creates value for customers and for the company, and as a result, marketers can use a special value a higher brand name has a competitive advantage. The purpose of this study was to investigate the relationship between brand experience, brand reputation and brand loyalty in empirical marketing in Maral Leather Company. The method of this research was applied in terms of purpose and descriptive-survey nature. The statistical population of the study consisted of all customers of Maral leather shop With regard to the uncertainty of the population, 384 were selected as the statistical sample based on the Cochran formula. The data gathering tool in this study was a questionnaire with 7 components and 24 items. Data analysis was performed using structural equation test and Amos software. The results of the research showed that sensory experiences of events from the viewpoint of Maral leather shop customers have a positive role in creating brand experience. The Emotional Experience of Events Maral Leather Shop Customers Have a Positive Affect to Create Brand Experience. Creative Experiences of Events From the perspective of Maral leather shoppers, they have a positive role in creating brand experience. Physical experiences of events from the perspective of customers, Maral leather shop has a positive effect on brand experience. The social identity experiences of the event from the perspective of Maral leather shoppers have a positive role in creating brand experience. Brand experience from Maral's leather store customers' point of view has a positive and significant effect on brand refinement. Reading the brand from Maral's leather store customers' point of view has a positive and significant effect on brand loyalty.
original-application paper
Payam Noori Doabi; Fraydoon Rahnamay Roodposhti; Hamidreza Kordlouie; Hamshem Nikoomaram; Ghodratolah Taleb Nia
Articles in Press, Accepted Manuscript, Available Online from 05 March 2024
Abstract
Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its ...
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Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its impact on accounting and auditing as an automatic information system.
Methodology- This research is interdisciplinary and is based on an event approach in technology-oriented futurology, which is structured with a new point of view arising from theoretical foundations and effective and affected components, and the opinion of 35 international experts in 1402 was collected by purposeful sampling and snowball method. A semi-structured online questionnaire has been collected and analyzed using the fuzzy Delphi method.
Findings- The results of this study show that automated accounting and auditing in the blockchain platform. Automated as an evolution in the field of accounting and auditing, due to the dissatisfaction caused by financial scandals, frauds, bankruptcies and past failures; The situation and problems in professions, industries and businesses; Volume, type and impact of existing laws, regulations and standards; social and political pressures according to the existing situation; The wishes, expectations, needs and requirements of customers, and the ever-increasing technological developments and capabilities of the blockchain platform as an undeniable and very important necessity for which the necessary conditions are ready. On the other hand, the accounting and auditing profession is also very susceptible to automatic and ready to accept it.
Originality/Value- The subject under investigation is one of the new topics in future research and foresight. The features, changes and facilities that automated accounting and auditing bring in the platform of blockchain, all add to the importance and necessity of doing research.
Original Article
mohsen rashidi; mostafa abdi; maedeh soumi
Articles in Press, Accepted Manuscript, Available Online from 13 March 2024
Abstract
Purpose: The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations.In this regard, the competitive situation of the market and the financial resources saved in ...
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Purpose: The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations.In this regard, the competitive situation of the market and the financial resources saved in the company can increase the conditions for improving the performance related to innovation.In other words, innovation is a main factor in the organization's performance.This study was conducted with the aim of investigating the effect of competition intensity and organizational reserve on the relationship between innovation and company performance.
Methodology: The data required for this research has been collected and analyzed using the questionnaire completed by 159 employees and managers of the companies.
Findings: The research results show that there is a significant relationship between the intensity of competition and innovation.Also, the results indicate that organizational stock has a significant effect on innovation.Finally, the results of the third hypothesis of the research show that the intensity of competition and organizational reserve strengthen the relationship between innovation and performance.
Original Article
Heshmatollah Soroushnia; Jalal Haghighatmonfared; anahita salari
Articles in Press, Accepted Manuscript, Available Online from 13 March 2024
Abstract
Purpose: The purpose of this study is to examine the effect of green management on sustainable marketing orientation and the mediating role of social legitimacy in small and medium-sized industrial businesses, based on the resource-based view and institutional theory.
Methodology: Structural Equation ...
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Purpose: The purpose of this study is to examine the effect of green management on sustainable marketing orientation and the mediating role of social legitimacy in small and medium-sized industrial businesses, based on the resource-based view and institutional theory.
Methodology: Structural Equation Modeling (SEM) and Partial Least Squares (PLS) were utilized. The study adopted proposed criteria introduced by Hir et al. (standardized factor loading, CR, AVE, NFI, SRMR, R2) as well as new indexes CVPAT and HTMT. The mediating role was assessed through bootstrapping and variance accounted for (VAF) tests Ultimately, the F2 effect size index is analyzed.
Findings: Positive and significant relationships were found between green management, social legitimacy, and sustainable marketing orientation. Social legitimacy was identified to play a partial mediating role.
Originality/Value: This research contributes to the sustainability literature in small and medium-sized industrial businesses by incorporating institutional theory and the resource-based view. It also sheds light on the implications of greening practices and introduces new measurement methods.
Original Article
Azadeh Shemshad
Articles in Press, Accepted Manuscript, Available Online from 19 March 2024
Abstract
Purpose: Financial distress can increase investment risk for investors. Therefore, it will be necessary to review the financial statements by an independent person. Therefore, the purpose of this research is to investigate the relationship between financial helplessness and audit fees. It also examines ...
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Purpose: Financial distress can increase investment risk for investors. Therefore, it will be necessary to review the financial statements by an independent person. Therefore, the purpose of this research is to investigate the relationship between financial helplessness and audit fees. It also examines the effect of firm size in this regard. The bigger or smaller the companies are, they can be influential in this regard.
Methodology: Multivariate linear regression was used to test the two hypotheses of this research. The statistical population was 130 companies admitted to the Tehran Stock Exchange during 2013-2022 (1300 observations per year). Altman's (1977) model has been used to measure financial helplessness.
Finding: The results of the research indicate the existence of a negative and significant relationship between financial distress and audit fees. The results showed that firm size can moderate the relationship between financial distress and audit fees. The results of additional tests exhibit that the difference between the size of the firm, that is, large and small and medium, has a significant difference in this regard.
Originality: When companies are in financial trouble, they pressure auditors to reduce their fees. This research achievement can convey essential knowledge to the users of financial statements and auditors.
Original Article
Dr. Mehdi Ajalli; Mohammadreza Alizadeghan
Articles in Press, Accepted Manuscript, Available Online from 31 March 2024
Abstract
Abstract
Purpose: The emergence of a new economy based on knowledge and information has led to an increase in the interest of researchers to study in the field of intellectual capital. This field, which has attracted the attention of many researchers, uses intellectual capital as a tool to determine ...
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Abstract
Purpose: The emergence of a new economy based on knowledge and information has led to an increase in the interest of researchers to study in the field of intellectual capital. This field, which has attracted the attention of many researchers, uses intellectual capital as a tool to determine the value of the organization. In the knowledge economy, unlike the industrial economy, knowledge or intellectual capital plays a significant role as a factor in generating wealth compared to other assets, gaining a competitive advantage and advancing organizational goals. Knowledge management is the most valuable and strategic resource for organizations and organizational performance is one of the key implementations of achieving their success and excellence. The present study was conducted with the aim of investigating the impact of intellectual capital on organizational performance and knowledge management operations in the governorate of Hamedan city.
Methodology: This research is practical in terms of purpose. The research method was descriptive of the correlation type and the statistical population of the research included all the employees of Hamedan city governorate in 2022-2023, which consists of 65 people. In this research, using Morgan's table and taking into account the limited number of the statistical population, the number of research samples was selected as 56 people, and the sampling method is a simple random method. Also, the reliability of the questionnaires is confirmed using Cronbach's alpha coefficient and composite reliability. To analyze the research data, the path analysis method was used using SPSS 26 and SmartPLS 4 software.
Findings: The final results of the hypotheses test showed that intellectual capital does not have a significant effect on the organizational performance of Hamedan governorate employees; Intellectual capital has a significant effect on knowledge management operations of Hamedan governorate employees. The operation of knowledge management has a significant effect on the organizational performance of Hamadan governorate employees.
Originality/Value: In the studied organization, intellectual capital did not have a significant effect directly on the organizational performance of Hamadan governorate employees, but it did affect the organizational performance of employees through knowledge management operations. Therefore, planning to improve the status of knowledge management operations (knowledge sharing, knowledge creation and acquisition) in Hamedan governorate is necessary.
Original Article
Fatemeh Zargaran; Mahmoud Daneshvar kakhki; Leili Abolhassani; Elnaz Nejatiyanpour; Mahmoud sabouhi sabouni
Articles in Press, Accepted Manuscript, Available Online from 10 April 2024
Abstract
Purpose: : In this study, the technical efficiency and environmental efficiency of irrigated wheat producers in 31 provinces of the country were investigated by considering the emission of CO2 as an undesirable output during the years 1385-1397.
Methodology: Data envelopment analysis and the Malmquist ...
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Purpose: : In this study, the technical efficiency and environmental efficiency of irrigated wheat producers in 31 provinces of the country were investigated by considering the emission of CO2 as an undesirable output during the years 1385-1397.
Methodology: Data envelopment analysis and the Malmquist productivity index were used under Natural disposability and Managerial disposability. In the Malmquist index, the amount of wheat production was used as the desired output, and the amount of carbon dioxide emission from the production of irrigated wheat was used as the undesirable output. To determine the amount of CO2 emission, the carbon dioxide emission coefficients related to each production input and the amount of their use in the study area were used.
Findings: The results of the Malmquist productivity index with the absence of border crossing showed that under the natural disposability, Khorasan-Razavi has the highest index value. Kermanshah province has strong efficiency and Fars has weak technical efficiency in irrigated wheat cultivation. Also, the results under Managerial disposability showed that East Azerbaijan has the highest efficiency. Ardabil, Bushehr, Fars, Kermanshah, and Hormozgan with ten years of Malmquist productivity index more than one, East Azerbaijan, West Azerbaijan, Chaharmahal and Bakhtiari, North Khorasan, Kurdistan, and Lorestan had a six-year history of Malmquist productivity index less than one. The results of Malmquist's productivity index with the occurrence of border crossing show that under Natural disposability, this index is more than one in all provinces. This is despite the fact that under Managerial disposability it is less than one in all provinces.
Originality/Value: It is recommended to increase farmers' knowledge and awareness of the side effects of irrigated wheat production on the environment through training courses and classes. Considering the climate change, the provinces that have more environmental efficiency in the production of irrigated wheat should be prioritized for cultivation.
Original Article
Accounting and Auditing
صدیقه کامران راد; Seyed Hesam Vaghfi; Maliheh, Ghazvini
Articles in Press, Accepted Manuscript, Available Online from 18 April 2024
Abstract
One of the topics that has been well discussed in the theoretical foundations of financial economics is the sensitivity of investment costs to cash flow. The degree of reliance of a company on internal resources is determined through the sensitivity of investment to the cash flow of that company. In ...
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One of the topics that has been well discussed in the theoretical foundations of financial economics is the sensitivity of investment costs to cash flow. The degree of reliance of a company on internal resources is determined through the sensitivity of investment to the cash flow of that company. In this regard, the present study examines the moderating role of agency costs on the relationship between CEO characteristics (including CEO optimism, ability, influence, and experience) and investment sensitivity to companies' cash flows. For this purpose, 136 production companies were selected from Tehran Stock Exchange through screening technique during 11 years (1390-1400). This research is a library and analytical-causal study and is based on panel data analysis; Also, factor analysis has been used to index CEO characteristics. The results showed that the CEO's optimism, ability, influence and experience have a significant effect on the sensitivities of companies' investment cash flows. In addition, the results showed that agency costs have a significant effect on the relationship between optimism, experience, ability and influence of the CEO and the sensitivities of cash flows of companies' investments.
application paper
mohammad javad hossainzadeh saljughi
Articles in Press, Accepted Manuscript, Available Online from 21 April 2024
Abstract
Objective: Organizational citizenship behavior (OCB) is one of the important concepts that has been an effective factor in the success of organizations in recent years. Despite proving the effect of OCB on the effectiveness and efficiency of the organization, the appropriate method to determine its effect ...
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Objective: Organizational citizenship behavior (OCB) is one of the important concepts that has been an effective factor in the success of organizations in recent years. Despite proving the effect of OCB on the effectiveness and efficiency of the organization, the appropriate method to determine its effect is less known. OCB is a qualitative index as an output in performance evaluation. In this article, we measure the effect of the OCB quality index on the efficiency of institutions by using the envelopment analysis method of ordinal data without compensatory properties.
Research methodology: data coverage analysis is a powerful tool for evaluating the performance of decision-making institutions, based on multiple input and output indicators that can be quantitative or qualitative. Data coverage analysis models have compensatory properties, in fact, the weakness of one index is covered by the strength of another index, and efficient institutions do not necessarily have an optimal quality level. In this article, a new method for performance evaluation including the quality index of OCB and modification of data envelopment analysis model without compensability is presented. Another feature of the proposed model is the ability to separate qualitative and quantitative indicators in the evaluation. In the presented method for ranking the institutions, the improvement of quality is simultaneously considered along with the reduction of costs without compensatory features.
Findings: In this research, ten government and public scientific-applied institutions in three cities of the country have been evaluated with the proposed model. In the evaluation, four quantitative indicators and a qualitative index of OCB were used.
Originality/scientific added value: The OCB index was measured using 1024 questionnaires, and the results show the efficiency of 7 institutions. Then, by using the proposed new method, the ranking of institutions with logical results in performance evaluation was achieved. To validate the method, the results of the proposed method have been compared with the ranking results of the hierarchical process method.
