Hossein Rajabdorri; Hamidreza Vakilifard; Hojatolah Salari; Ali Amiri
Volume 2, Issue 3 , December 2021, , Pages 216-228
Abstract
Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information ...
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Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information technology with the moral behaviour of auditors using the ANT.Methodology: The present study is applied in terms of using the findings and qualitative in terms of the research method. It also has a developmental orientation concerning increasing knowledge and presenting a new model. The research population includes studies related to the subject with the same sample. In this regard, no sampling was done, and the sample and the population were considered the same. Then, the final model is prepared with the meta-synthesis of the sample components using the ANT approach. Finally, the importance of the model's components was confirmed by interviewing 5 experts.Findings: Results showed that human and technical actors influence auditors' ethical behaviour. Human actors generally include moral theories, and technical actors typically include information technology. Ethical theories (human actors) are also divided into two general parts: action-based theories and virtue-based theories (virtuosity). Action-based theories also include duty-based (duty-oriented), outcome-based (utilitarianism and otherism), divine-based (benevolence), and justice-based (justice-oriented). Information technology (technical actors) also includes the integrated theory of acceptance and use of advanced technology (motivation, hope for effort, and social impact). The study's overall findings showed that the components of technical and human actors have a positive and significant effect on the development of ethical behaviour in auditors.Originality/Value: Considering the importance of systematizing ethical behaviour and preparing models appropriate to the country's environment, the findings of this study, with strong theoretical and practical support, can help to understand better and accelerate the implementation of auditors' ethical behaviour and human and technical actors and shows the influential role of each one clearly.
Rouhollah Kiani Ghaleh no
Volume 1, Issue 3 , December 2020, , Pages 221-238
Abstract
Purpose: In this research, an algorithm for evaluating and ranking the branches of a financial and credit institution is presented that can assess the performance in a period and manage the jump or stagnation of cross-sectional performance of branches. In the algorithm, the possibility of separating ...
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Purpose: In this research, an algorithm for evaluating and ranking the branches of a financial and credit institution is presented that can assess the performance in a period and manage the jump or stagnation of cross-sectional performance of branches. In the algorithm, the possibility of separating the criteria into two efficient and effective groups per the organization's strategy is located, which can facilitate experts' decision to select effective and weighty indicators for them. Methodology: The performance of branches in various periods is expressed as a fuzzy number. The structure of the fuzzy TOPSIS method is used in the algorithm. A new step of grouping the criteria to calculate the value of the criteria related to the fuzzy TOPSIS technique has been added, and the calculation formula has been described. Mechanism The reason for the superiority of the branches in terms of the whole to the part is expressed using the similarity matrix. Findings: The proposed algorithm ranks 51 branches of Keshavarzi Bank in Sistan and Baluchestan province. The reason for scoring the top three branches, middle and bottom of the ranking table, based on the similarity matrix, is discussed. Originality/Value: 1- Generating a decision matrix with fuzzy numbers based on the performance of multiple sections 2- Providing a structure for the possibility of separating indicators into two categories: efficient and effective 3- Formulating and weighing sub-indicators in proportion to the degree of dependence on the index head.
Seyyed Jalaladdin Hosseini Dehshiri; Mojtaba Aghaei
Volume 2, Issue 3 , December 2021, , Pages 229-243
Abstract
Purpose: A company seeks to manage and reduce risk in its supply chain because of the complexity of today's business environment associated with high levels of uncertainty and risk. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. Various capabilities must ...
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Purpose: A company seeks to manage and reduce risk in its supply chain because of the complexity of today's business environment associated with high levels of uncertainty and risk. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. Various capabilities must be considered to improve the supply chain's resilience. One of the most critical capabilities is technological capabilities. Companies that do not have sufficient maturity in technological capabilities cannot simultaneously implement several risk management methods. On the other hand, many technological capabilities are related and can interact with different abilities. Therefore, in this paper, to reduce risk and consequently increase the resilience of the supply chain, these indicators were prioritized after identifying indicators of technological capabilities. Therefore, in this paper, to reduce risk and consequently increase the resilience of the supply chain, these indicators were prioritized after identifying indicators of technological capabilities.Methodology: At first, with the review conducted research in the field of supply chain resiliency, Indicators related to technological capabilities to increase supply chain resiliency were investigated, and a list of identified criteria was placed at the disposal of company experts. Then, these criteria, after being examined in the case study and according to the experts using the Fuzzy Delphi method, were modified and finalized—the next step weighted relevant indicators based on the SWARA method.Findings: Criteria of technological collaboration, supply chain agility, and flexibility of supply, respectively, were recognized as the most critical indicators.Originality/Value: With the development of information technology and the need for supply chain resilience, identifying technological capabilities and their impact on resilience is essential to reduce supply chain risk. In this paper, while identifying technological capabilities to increase supply chain resilience, these capabilities are prioritized. Also, the combined use of fuzzy Delphi methods to confirm the indicators and the SWARA method has led to the stability of the results.
Mehdi Ajalli; Ehsan Hemmati
Volume 3, Issue 3 , December 2022, , Pages 238-257
Abstract
Purpose: The current research investigated the relationship between strategic human resource management and organizational performance with the mediating role of managerial ability and entrepreneurial orientation.Methodology: This research is a survey regarding the data collection method. The research ...
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Purpose: The current research investigated the relationship between strategic human resource management and organizational performance with the mediating role of managerial ability and entrepreneurial orientation.Methodology: This research is a survey regarding the data collection method. The research method is a description of the correlation type, and the statistical population of the study includes all the employees of the General Veterinary Department of Hamedan province in 2016, numbering 150 people according to Cochran's formula, the statistical sample size is approximately equal to 98 people who were selected by simple random sampling. A structural equation modelling approach and path analysis method with SPLS software were used to analyze the research data.Findings: The results of the confirmatory factor analysis test and the measurement of factor loadings showed that the strategic human resource management variable accounted for 74% of organizational performance changes, strategic human resource management accounted for 67% of managerial capability changes, and strategic human resource management accounted for 57% of It explains changes in entrepreneurial focus. Also, managerial ability explains 58% of organizational performance changes, and entrepreneurial orientation explains 48% of organizational performance changes. Finally, organizational performance is 63% due to changes in financial performance and 52% due to changes in employee performance. Also, with the test of significant Z coefficients (t values), it was found that the coefficient related to all paths, including the paths of strategic management of human resources to managerial ability (5.469), strategic management of human resources to entrepreneurial orientation (4.748), strategic management of resources Humanity to organizational performance (7.387), managerial ability to organizational performance (5.294) and entrepreneurial orientation to organizational performance (6.374) are more than 1.96, indicating the significance of these paths and the appropriateness of the structural model.Originality/Value: The present study indicates that the strategic management of human resources directly has a more significant impact on organizational performance (compared to the variables of managerial ability and entrepreneurial orientation). The results showed that financial performance has a more significant effect on organizational performance.
Morteza Shafiee; Hilda Saleh; Aseyeh Sadat Hatami
Volume 1, Issue 3 , December 2020, , Pages 239-251
Abstract
Purpose: Terminals are major urban passenger centers that play an essential role in collecting and distributing demand on the network. The proper functioning of terminals depends on their adequate planning, a necessary part of which is devoted to their principled location. The issue of locating intra-city ...
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Purpose: Terminals are major urban passenger centers that play an essential role in collecting and distributing demand on the network. The proper functioning of terminals depends on their adequate planning, a necessary part of which is devoted to their principled location. The issue of locating intra-city bus terminals should be considered an optimization problem. Methodology: The mentioned method is based on four consecutive stages, according to which, in the first and second stages, the candidate points for the construction of intercity bus terminals are selected according to the network of bus lines and the location of the lanes, as well as according to the existing terminals. The construction and acquisition cost, the access value to adjacent uses, and each candidate point's coverage are evaluated in the third stage. Finally, in the fourth stage, the problem is transformed from a multi-objective mode to a single-objective maximization problem using the ideal planning method, as a result of which the top points are identified among the candidate points. To better understand the proposed method, the problem of locating terminals was implemented in Shiraz, which finally selected the proposed 3-point algorithm as the final point for constructing intercity bus terminals. Findings: An examination of the model results and the parameters of selected points shows that these points are among the important and effective points for constructing the terminal and are relatively in agreement with the policy of Shiraz Municipality Bus Organization in locating the terminals. Originality/Value: This paper uses an innovative method to solve the problem of locating terminals, strengthening existing knowledge.
Samaneh Hoseinpoorian Chabok
Volume 2, Issue 3 , December 2021, , Pages 244-256
Abstract
Purpose: This research seeks to reach common patterns that cause students happiness by introducing schools' open and closed spaces components with Iran and a broad range of traditional and modern school samples, analyzing and expressing them as design criteria. Methodology: Current research addresses ...
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Purpose: This research seeks to reach common patterns that cause students happiness by introducing schools' open and closed spaces components with Iran and a broad range of traditional and modern school samples, analyzing and expressing them as design criteria. Methodology: Current research addresses studies in psychology, happiness, and students' physical and psychological needs, in addition to a literature review and a necessity for a refreshing school environment by library and field study and content analysis methods.Findings: The inefficiency of educational spaces and inappropriate management functions in happiness and cheerfulness creation among the students to better learning caused this research to design educational space by utilizing principal management approaches and compatible design elements in schools.Originality/Value: Educational environments are the most crucial supplier spaces for society's qualitative power and play an essential role in the interaction of humans from mental and psychological perspectives. Therefore, the slightest attempt that can be made to supply kids with physical and spirited hygiene is to create some joyful spaces in the schools. We can acknowledge every student's comprehensive growth and evolution to ensure that his education duration is provided in physical, cognitive, emotional, ethical, and moral dimensions by cheerfulness and happiness at school. If one of these points gets damaged or forgotten, the student does not achieve the perfect ability and competence.
Hossein Ali Fakher
Volume 1, Issue 3 , December 2020, , Pages 252-268
Abstract
Purpose: Although the relationship between economic growth and environmental degradation has been supported by theoretical justifications from empirical studies, including the EKC curve, it has not yet gained sufficient comprehensiveness and acceptance. Accordingly, in line with the primary purpose of ...
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Purpose: Although the relationship between economic growth and environmental degradation has been supported by theoretical justifications from empirical studies, including the EKC curve, it has not yet gained sufficient comprehensiveness and acceptance. Accordingly, in line with the primary purpose of this study, the relationship between economic growth and environmental degradation was retrospectively examined in the framework of the EKC hypothesis. Methodology: This research has been done as an original paper using keyword analysis methods. The statistical sample of the study includes the Web of Science (WOS), Scopus search engine, and Scientific Information Database (SID). About 1340 records were extracted in various formats, such as articles, books, conferences, conferences, abstracts, and notes. Among these, 340 were related to scientific articles, of which 122 were allocated to articles with keywords. Accordingly, these articles were considered for analysis. Findings: On the one hand, considering the different and contradictory results that have been the result of the work of many researchers in this field, and on the other hand, given that the type of environmental indicators used in all these studies is not a comprehensive indicator for the environmental quality, the obtained results will be invalid. They are not the proper criterion for adopting and implementing appropriate economic-environmental policies. Originality/Value: Using a composite index that shows all the dimensions related to environmental pollution and is a true representative of environmental quality can provide a more accurate analysis of the EKC hypothesis in future research.
mostafa heidari haratemeh
Volume 2, Issue 3 , December 2021, , Pages 257-267
Abstract
Purpose: This study aimed to optimize the stock portfolio based on stochastic matrix theory in the stock market and to answer whether the relevant information will exist using the Marčenko–Pastur distribution.Methodology: The data of 31 shares in the Tehran Stock Exchange in 2016 - 2019 will be ...
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Purpose: This study aimed to optimize the stock portfolio based on stochastic matrix theory in the stock market and to answer whether the relevant information will exist using the Marčenko–Pastur distribution.Methodology: The data of 31 shares in the Tehran Stock Exchange in 2016 - 2019 will be examined for cross-correlation between shares. So, there will be 749 end-of-day prices and 748 logarithms of returns. This research was done using the descriptive-correlation method and is of an applied research type.Findings: The results showed: a) Observing the most extensive distribution of eigenvector components, it can be seen that there is a solid asymmetry to the left of the distribution, meaning that the market responds more to bad events than good events. b) By clearing the correlation matrix, the difference between the predicted and realized risk can be slightly reduced. In other words, the risk is reduced by identifying and removing non-valuable stocks from the portfolio portfolio. c) A stochastic stock matrix can significantly predict the realized return and risk of the market and, therefore, explain the risk of market information. d) The inverse participation ratio determines the stocks affecting the particular vectors, and the primary analysis of random matrices is based on adjusting this ratio using random matrix clearance.Originality/Value: Unlike other portfolio formation methods determining the weight of each asset in the portfolio, stochastic matrix theory identifies unused stocks and removes them from the stock portfolio, thereby improving portfolio return and risk.
Mohammad Nazaripour; Amir Hossain Ranjbar
Volume 3, Issue 3 , December 2022, , Pages 258-277
Abstract
Purpose: According to the contingency theory, the success of any organization depends on the implementation of designs tailored to the capabilities and infrastructure of that organization. Paying attention to the capabilities and infrastructure in designing innovation strategies can improve the financial ...
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Purpose: According to the contingency theory, the success of any organization depends on the implementation of designs tailored to the capabilities and infrastructure of that organization. Paying attention to the capabilities and infrastructure in designing innovation strategies can improve the financial performance of any organization. Therefore, this study aims to analyze the effects of innovation strategies on financial performance mediated by contingency variables such as human capital, structural capital, customer capital, management accounting information systems, internal process performance, and customer performance.Methodology: The present study is practical and considered a descriptive-exploratory correlation study. The required data were collected through a questionnaire. The statistical population of the present study is the manufacturing companies of Hamadan. Regression and structural equation modelling were used to test the hypotheses and analyze the data. SPSS and SmartPLS software were also used to analyze the data.Findings: Innovation strategies positively and significantly affect financial performance. Contingency variables (human capital, structural capital, customer capital, management accounting information systems, internal process performance, and customer performance) positively and significantly affect the relationship between innovation strategies and financial performance, meaning these variables explain and mediate part of this relationship. The research findings indicate that the demographic variables of gender, age, education, field of study, years of service, and type of industry do not significantly affect financial performance.Originality/Value: Since the companies' going concern depends on their successful financial performance, innovation strategies through improving financial performance can play a significant role in the companies' going concern.
Ahmad Sadeghi; Mohammad Khodabakhshi; Zeinab Mir Ghasemi
Volume 2, Issue 3 , December 2021, , Pages 268-284
Abstract
Purpose: This study aimed to investigate the impact of technology orientation on export performance, emphasizing the mediating role of innovation strategies (exploratory and exploitative) and the moderating role of corporate social responsibility.Methodology: This research is a descriptive correlation ...
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Purpose: This study aimed to investigate the impact of technology orientation on export performance, emphasizing the mediating role of innovation strategies (exploratory and exploitative) and the moderating role of corporate social responsibility.Methodology: This research is a descriptive correlation study and is one of the structural equation modelling methods for implementation and data collection. The study's statistical population consisted of all manufacturers and exporters of detergent and sanitary products in Iran. According to the convenience sampling method, 394 people were considered a statistical sample. A questionnaire with closed questions containing 22 items was used for data collection. The validity of the questionnaire was verified by confirmatory factor analysis, and Cronbach's alpha coefficient confirmed its reliability. Structural equation modelling and AMOS software were used to analyze the data.Findings: The study results show that technology orientation, through the mediating role of exploration innovation strategies, affects the manufacturers and exporters of detergent and sanitary products' export performance. There is a direct relationship between technology orientation and exploration and exploitation innovation strategies. According to the results, we found that social responsibility has a positive moderating effect on the relationship between the technological orientation of the types of innovation (extraction and exploration). At higher levels, the intensity of the relationship between technological orientation and different kinds of innovation is more substantial, and vice versa.Originality/Value: The technology orientation contributes to export performance success by exploring and exploiting innovation strategies. Accordingly, for successful export performance, manufacturers and exporters of detergent and sanitary products can emphasize two innovation strategies while strengthening the technology orientation strategy.
Zahra Nadafi; Mohammd Reza Pourali
Volume 1, Issue 3 , December 2020, , Pages 269-283
Abstract
Purpose: This study aimed to measure the impact of stock liquidity on future investment in companies listed on the Tehran Stock Exchange. Methodology: 95 companies from 2012-2019 were selected as the study's sample size for this purpose. The research method is descriptive correlation and multiple ...
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Purpose: This study aimed to measure the impact of stock liquidity on future investment in companies listed on the Tehran Stock Exchange. Methodology: 95 companies from 2012-2019 were selected as the study's sample size for this purpose. The research method is descriptive correlation and multiple regression using the panel-data method to estimate the regression model with panel data and for analysis. Findings: This study showed that stock liquidity negatively and significantly affects the company's future investment. The results show no significant difference between stock liquidity and corporate future investment in large and small companies and companies with information symmetry and information asymmetry. Originality/Value: The size of companies and the speed of information dissemination in the market do not affect the relationship between stock liquidity and future investment, and the market reacts to any information.
Hossein Norouzi; Rasoul Nosratpanah; Esmaeil Esmaeilpour
Volume 3, Issue 3 , December 2022, , Pages 278-296
Abstract
Purpose: The purpose of the present study is to investigate the impact of dynamic capabilities on firm performance through the mediating role of business model innovation and sustainable competitive advantage and the role of moderating environmental dynamics.Methodology: This research is a descriptive ...
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Purpose: The purpose of the present study is to investigate the impact of dynamic capabilities on firm performance through the mediating role of business model innovation and sustainable competitive advantage and the role of moderating environmental dynamics.Methodology: This research is a descriptive survey in data collection. The statistical population of the study is companies located in Tehran province. The sample size was determined with G-Power 3 software, 222 people, and the random method was used for sampling. Two hundred eighteen questionnaires were obtained through an online survey. The research model was also analyzed based on the structural equation modelling approach with Smart PLS 3.Findings: Dynamic capabilities positively and significantly affect firms' performance, and business model innovation mediated this relationship. Perceived environmental dynamics moderated only the relationship between dynamic capabilities and business model innovation, sustainable competitive advantage, and firm performance.Originality/Value: The role of dynamic capabilities is an essential and strategic necessity for guiding, supporting, and managing resources to create a sustainable competitive advantage and achieve superior performance. The study provides critical insight for managers to abandon traditional approaches, focus on core competencies, and strengthen their position in the market.
Seyed Mojtaba Kavoosi Davoodi; Yasin Seraj; Zeynab Esmaili Dehkalani
Volume 1, Issue 3 , December 2020, , Pages 284-296
Abstract
Purpose: The present study aims to assess the effect of working capital management on the firm's profitability in the companies listed on the Tehran stock exchange. Methodology: The study sample comprised 125 companies studied between 2014 and 2019. In this study, the variable "net income before deducting ...
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Purpose: The present study aims to assess the effect of working capital management on the firm's profitability in the companies listed on the Tehran stock exchange. Methodology: The study sample comprised 125 companies studied between 2014 and 2019. In this study, the variable "net income before deducting interest and taxes to total assets" as a measure of the profitability of the variables, the period of collection of receivables, inventory turnover period as capital management criteria in circulation in variables, firm size, sales growth, the ratio of current assets to current liabilities ratio of financial debt to total assets and operating profit were used as the control variable. Findings: This study showed a significant inverse relationship between the profitability of companies with receivables collection periods and those with inventory turnover periods. Managers can reduce the period with the debt collection company to stay within reasonable limits and increase profitability. Originality/Value: It is expected that companies, using proper management of working capital, take steps to increase the company's value and thus increase its shareholders' wealth.
Seyed Hesam Vagfi; Zohre Nilofari
Volume 2, Issue 3 , December 2021, , Pages 285-305
Abstract
Purpose: The present study examines the effect of business strategy on company performance, emphasizing management ability. This research is applied in terms of purpose and the methodology of correlation, which is causal (post-event).Methodology: The study's statistical population consists of companies ...
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Purpose: The present study examines the effect of business strategy on company performance, emphasizing management ability. This research is applied in terms of purpose and the methodology of correlation, which is causal (post-event).Methodology: The study's statistical population consists of companies listed on the Tehran Stock Exchange, using the systematic elimination sampling method. One hundred thirty-five companies were selected as a research sample in 9 years between 1390 and 1398. The method used to collect information is a library, and the relevant data for measuring variables were collected from the Codal site and the companies' financial statements and performed in the initial calculations in Excel; then, Stata software was used to test the research hypotheses.Findings: The study results show that business strategy directly affects return on assets, company value, and operating cash flow. Management ability directly affects the relationship between business strategy, return on assets, and company value. It has an inverse effect on the relationship between business strategy and operating cash flow.Originality/Value: The results indicate that managers' choice of business strategy can increase companies' performance with information content. It can also be said that the company's significant decision-makers should consider managers' abilities.
Hossein Jafari
Volume 1, Issue 3 , December 2020, , Pages 297-309
Abstract
Purpose: Examining the history and growth trend of developed countries and comparing it with developing countries shows that the difference and strength of these countries is the optimal use of opportunities and facilities they have had. The study aims to describe the methodology and findings of a survey ...
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Purpose: Examining the history and growth trend of developed countries and comparing it with developing countries shows that the difference and strength of these countries is the optimal use of opportunities and facilities they have had. The study aims to describe the methodology and findings of a survey to assess the effectiveness of DEA models in estimating input/output levels, incorporating managerial preferences, and improving efficiency over time.Methodology: This paper reviews DEA models for estimating input/output levels, applying manager or decision-maker preferences, and improving inefficient units over a while. Finally, we have implemented the models obtained in 24 supervisory branches with four input indicators and four indicators in one of the banks, and the results have been presented and interpreted. Findings: The results show that management can increase the index of attracting new customers in proportion to the collection's ability in the input indicators. Originality/Value: The problem was implemented in the unit under the second evaluation and showed different results in different cases, although this is important for all units under assessment.
Abbas Ghaedamini Harouni; Mehrdad Sadeghi Deh Cheshmeh; Sadegh Sadeghi Deh Cheshmeh; Narjes Mohsenifar
Volume 3, Issue 3 , December 2022, , Pages 297-315
Abstract
Purpose: This study aimed to design a model of influential factors in creative cultural industries in Iran.Methodology: The research method is mixed (quantitative-qualitative). The statistical population of this study included experts and professors. In the Delphi section, 108 experts were used to identify ...
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Purpose: This study aimed to design a model of influential factors in creative cultural industries in Iran.Methodology: The research method is mixed (quantitative-qualitative). The statistical population of this study included experts and professors. In the Delphi section, 108 experts were used to identify 108 experts using purposive-judgmental sampling methods, and in the expert modelling section of the Ministry of Cultural Heritage, Tourism and Handicrafts, which was about 10,000 people. According to Krejcie and Morgan's table, a simple stratified method was used to select a sample size of 384 people. The Delphi questionnaire was used to identify the factors, and the researcher-made questionnaire was used for modelling. Both validity questionnaires were confirmed, and Cronbach's alpha coefficient measured its reliability above 0.70.Findings: The Delphi identification test was used to identify the influential factors and was screened in two stages. Finally, the experts identified the criteria gathered in the research background in 6 criteria and 16 sub-criteria affecting the creative cultural industries in 7 main criteria, and 17 sub-criteria were agreed upon. Also, the results of exploratory factor analysis were confirmed with the help of the information obtained from a questionnaire provided to experts and modelled with structural equations and LISREL software. These factors were ranked, and the criteria' importance from the first to the third were structural and human capital, required infrastructure, and government support.Originality/Value: By generating new needs, creative cultural industries can produce new cultural consumers and increase cultural accumulation, which requires promoting cultural capital in society by intensifying cultural uses. Therefore, a model of influential factors in creative cultural industries should be designed to produce new value audiences, properly use knowledge and technology, and act purposefully to create cultural products and services.
Majid Moradi; Roqaye Talebi; Hamid Reza Pakdaman
Volume 4, Issue 3 , October 2023, , Pages 303-320
Abstract
Purpose: Investors significantly value the risk of falling and consider the risk of falling as an important pricing factor. The negative price changes are also affected by managers' ability to choose strategies and properly implement the company's operations. Therefore, this research investigates the ...
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Purpose: Investors significantly value the risk of falling and consider the risk of falling as an important pricing factor. The negative price changes are also affected by managers' ability to choose strategies and properly implement the company's operations. Therefore, this research investigates the relationship between the company's diversification strategy and the risk of falling stock prices, emphasizing the weakness of operations and management's ability during the year 2016-2022.Methodology: The multivariable regression method and the financial information of 129 companies admitted to the Tehran Stock Exchange have been used to test the research hypotheses. The research hypotheses were rejected or proved by applying appropriate statistical methods to generalize the results. The financial data was collected in Excel to form a database and then analyzed using Eviuse software to test the research hypotheses.Findings: The research results showed that according to the first hypothesis, the company's diversification strategy has a negative relationship with the risk of falling stock prices, which is confirmed. Also, the second hypothesis that operational laxity strengthens the negative relationship between diversification strategy and the risk of falling stock prices is not confirmed. And according to the third hypothesis, management ability strengthens the negative relationship between diversification strategy and the risk of falling stock prices, not confirmed.Originality/Value: From the aspect of research innovation, we can mention the following: first, it showed that the diverse operations of companies act as a factor in reducing the risk of their collapse, thereby clarifying a new reason for companies to expand their operational scope. Furthermore, it showed that the effectiveness of diversification is consistent with the evidence provided by the literature on bad news hoarding theory; that is, diversification can reduce the negative effects of bad news. It contributes to the fall risk literature. Such insights open a new avenue for future research to investigate how to reduce the risk of collapse through the strategic design of companies' operations and production. Third, the prevailing consensus among management scholars is that diversification is essential regarding economic performance and risk reduction. The findings of this study enhance the existing understanding of corporate diversification on bankruptcy risk. Fourth, the present study considers a set of contextual factors that moderate primary communication. This analysis provides a detailed look at the possible intervening factors between diversity and fall risk.
Ali Akbar Khademi; Hanieh Farazandeh
Volume 2, Issue 3 , December 2021, , Pages 306-332
Abstract
Purpose: This pathology study aims to align the employment and self-sufficiency area of the Imam Khomeini Relief Committee with new policies and solutions.Methodology: According to the collection data method, the study is practical because of its purpose and descriptive survey. We collected the information ...
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Purpose: This pathology study aims to align the employment and self-sufficiency area of the Imam Khomeini Relief Committee with new policies and solutions.Methodology: According to the collection data method, the study is practical because of its purpose and descriptive survey. We collected the information after studying the literature and interviewing with scientific and executive experts. We tested the hypotheses' conceptual model and the edited research's final hypotheses with the questionnaire tool. The statistical population of this study includes all employment areas all over the country and the bosses of half of the offices of the township Relief Committee, which is 1800 people. The validity of the questionnaire was approved by experts in the area of employment of the central office, and so the reliability questionnaire was confirmed with Cronbach Alpha, 0/946. To measure the alignment gap and investigate pathology hypotheses with one sample T-test, each dimension was used to compare the mean in the two current and ideal situations and rank the effectiveness of the Friedman test. The research hypotheses were tested using Amos software.Findings: Content, environmental, and structural factors also significantly affect alignment. So, a significant gap exists between employees' current and favourable employment and self-sufficiency situations and the three factors mentioned. According to the results of the Friedman test, content factors with the most impact and structural factors with the most negligible impact are ranked.Originality/Value: Undoubtedly, the policies and strategies of an organization will be effective when there is a balance between the policy-maker and the planner and the executive body and or according to the common interpretation, alignment, and coordination of the master class is a necessary condition and a prerequisite for the success of the organization in achieving its goals.
Alireza Salamatbakhsh; Reza Tavakkoli-Moghaddam; Ali Pahlevani
Volume 1, Issue 4 , February 2021, , Pages 310-319
Abstract
Purpose: In the real world, the vehicles should return to the depot after serving the last customer's location because of decreased related costs. This paper investigates the problem of increasing service time by using the stochastic time for each tour such that the total travelling time of the vehicles ...
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Purpose: In the real world, the vehicles should return to the depot after serving the last customer's location because of decreased related costs. This paper investigates the problem of increasing service time by using the stochastic time for each tour such that the total travelling time of the vehicles is limited to a specific limit based on a defined probability. Methodology: It is proven that classic models in vehicle routing problems (VRPs) belong to the class of NP-hard ones; thus, due to its complexity using exact methods in large-scale problems, a meta-heuristic-based differential evolution (DE) algorithm is proposed. Findings: The obtained results indicate the efficiency of the proposed DE algorithm. Originality/Value: The total travel time is limited to a definite probability per cent, and other constraints (e.g., capacity and time distribution restrictions) are considered. In contrast, the total cost of the transportation is minimized.
Gholamreza Tavakoli; Omid Heidari; Majid Feyz Arefi
Volume 3, Issue 3 , December 2022, , Pages 316-337
Abstract
Purpose: This study identifies essential challenges in measuring and managing organizational customer satisfaction in B2B companies.Methodology: The research method in this study is mixed, and the statistical population includes professors, experts, and specialists in excellence and quality assurance, ...
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Purpose: This study identifies essential challenges in measuring and managing organizational customer satisfaction in B2B companies.Methodology: The research method in this study is mixed, and the statistical population includes professors, experts, and specialists in excellence and quality assurance, market and customer management, industrial engineering, and executive management. Sampling was used in both qualitative and quantitative sections; in the qualitative section, 20 people participated in the interview process, and in the quantitative section, 40 people participated in the survey. Data collection tools included a semi-structured interview and a researcher-made questionnaire; its reliability was calculated as α = 0.906 after validation. Descriptive statistics, binomial, and Friedman tests were used to analyze the research data.Findings: The results of the qualitative research indicated that 30 sub-themes were identified in the form of 9 main themes. In the quantitative part, the findings showed that theme 30 had the highest rank (21.01) and theme 12 had the lowest rank (11.99), and the other components were each ranked in order of importance, respectively.Originality/Value: This research presents solutions and two proposed plans to define improvement projects.
Kiarash Fartash; Mostafa Mohseni Kiasari
Volume 1, Issue 4 , February 2021, , Pages 320-346
Abstract
Purpose: The main objective of this paper is to rank the executive actions of the technology roadmaps with an emphasis on resources and technology acquisition. Methodology: Literature on the role of technology, including approaches, frameworks of roadmap drawing, technology uses, and several primarily ...
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Purpose: The main objective of this paper is to rank the executive actions of the technology roadmaps with an emphasis on resources and technology acquisition. Methodology: Literature on the role of technology, including approaches, frameworks of roadmap drawing, technology uses, and several primarily up-to-date technology maps, were reviewed. In the next step, two technology roadmaps published by the International Energy Agency were selected to rank the executive actions. These two roadmaps were produced in 2011, with the horizon of 2050. These two roadmaps were studied, and the infrastructure needed to achieve their goals was extracted. Eventually, the battery was selected as the main challenge in the resource layer and technology acquisition for ranking. Findings: Five batteries from the family of ion-lithium batteries (with six technical characteristics) were ranked by TOPSIS and PROMETHEE. For clarity, the six ordinary electric cars on the world market have been compared and ranked. Originality/Value: The results of this research can be used to increase global competitiveness, used by domestic car manufacturers, and as a guideline to determine the priorities of the executive actions that need to be undertaken by Iranian firms.
Zeinab Sharifi; Naser Yazdani
Volume 2, Issue 4 , December 2022, , Pages 333-349
Abstract
Purpose: The present study aims to investigate the impact of social media marketing activities on the intention to buy Consumers through mediating social identity, perceived value, and consumer satisfaction.Methodology: According to the unlimited community of customers of Cinere Cosmetics Company, 384 ...
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Purpose: The present study aims to investigate the impact of social media marketing activities on the intention to buy Consumers through mediating social identity, perceived value, and consumer satisfaction.Methodology: According to the unlimited community of customers of Cinere Cosmetics Company, 384 people were selected as samples. Data were collected using Chen and Lin's (2019) research questionnaire for analysis, and its validity and reliability were assessed. This research is applied in terms of purpose and descriptive data collection. SPSS and Smart PLS software were used to analyze the collected data.Findings: The results show that social media-based marketing activities positively and significantly affect social identity, perceived value, customer satisfaction, purchase intention, persistence intention, and participation intention. Social identity and perceived value also significantly positively affect customer satisfaction. Customer satisfaction also has a significant positive effect on purchase intention, persistence intention, and participation intention.Originality/Value: The results of this study will be useful for designing a strategic marketing plan for Cinere Cosmetics. They will help managers and marketers find a strategy to increase their brand performance by defining specific factors related to the intention to buy the customer's perceived value. In addition, design the social identity of the brand.
Knowledge Management
Mohammad Reza Zahedi
Volume 4, Issue 4 , February 2024, , Pages 337-354
Abstract
Purpose: The primary purpose of this manuscript is to present the knowledge management strategy compilation model based on Business strategy.Methodology: This research uses quantitative and qualitative methods to extract the key components of the organization's knowledge strategy from descriptive ...
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Purpose: The primary purpose of this manuscript is to present the knowledge management strategy compilation model based on Business strategy.Methodology: This research uses quantitative and qualitative methods 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 research results showed that to develop a knowledge strategy model since knowledge management processes are carried out in the organization's context, they are under the influence of the organization's background. The organization field includes 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, ultimately does not have a favorable effect on the performance of the organization. This research aims to design a model to develop a knowledge strategy and establish the correct relationship between knowledge strategy and business strategy. Then, the validation of the model will be done by obtaining experts' opinions.
Fatemeh Ashourijirkol; Mehrdad Hosseini Shakib; Abbas khamseh
Volume 3, Issue 3 , December 2022, , Pages 338-355
Abstract
Purpose: This study aims to investigate the impact of strategic quality orientation and absorptive capacity on sustainable business growth with the mediating role of innovation.Methodology: The statistical population was all managers and experts of Shir Pegah Company in Tehran, and the sample size was ...
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Purpose: This study aims to investigate the impact of strategic quality orientation and absorptive capacity on sustainable business growth with the mediating role of innovation.Methodology: The statistical population was all managers and experts of Shir Pegah Company in Tehran, and the sample size was calculated as 207 people based on Morgan and Krejcie's table. The sampling method was simple random sampling, and data collection was done using a researcher-made questionnaire. The content validity of the questionnaire was confirmed using an expert's opinion, and Cronbach's alpha coefficient confirmed its reliability. Data analysis was performed using PLS software's structural equation modelling method.Findings: The findings showed that strategic quality orientation and absorptive capacity significantly impact innovation and sustainable business growth in Shir Pegah Company. Innovation has a mediating role in the impact of strategic quality orientation and absorptive capacity on sustainable business growth. Based on findings, companies can focus on strategic quality practices, leadership commitment, employee management, continuous improvement, company quality culture, and focus on customer needs, enabling them to achieve a high level of exploitation and exploration innovation and sustainable business growth. While growing a business and exploring exploratory innovation is not easy and requires a lot of resources for organizational learning, harnessing existing capabilities may not lead to sustainable competitive advantage.Originality/Value: The concept of strategic quality orientation is derived from the general principles of total quality management and significantly impacts sustainable business performance. Innovation is also recognized as the most crucial strategic option that can substantially increase the organization's ability to meet customers' changing needs, change technology, and maintain competitive performance. Given the research gap in previous studies, this study examines the impact of strategic quality orientation and absorptive capacity on sustainable business growth with the mediating role of innovation in the dairy industry.
Raman Rezaei
Volume 1, Issue 4 , February 2021, , Pages 347-362
Abstract
Purpose: This study aimed to develop and select a strategy for interacting with stakeholders during the life cycle of oil projects using the SWOT matrix, the fuzzy TOPSIS method, and a proposed mathematical model in Pars Oil and Gas Company. Methodology: For this purpose, 9 strengths, 8 weaknesses, 7 ...
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Purpose: This study aimed to develop and select a strategy for interacting with stakeholders during the life cycle of oil projects using the SWOT matrix, the fuzzy TOPSIS method, and a proposed mathematical model in Pars Oil and Gas Company. Methodology: For this purpose, 9 strengths, 8 weaknesses, 7 threats, and 8 opportunities were presented, and then 15 proposed strategies using the views of a sample of 23 people available from experts in the studied projects. Then, strategies were ranked using the fuzzy TOPSIS method in Excel. In the last step, the proposed mathematical model was solved using Gamz software, and the interaction strategy with stakeholders was determined. Findings: Findings showed that the numerical value of internal factors was 0.124, and the numerical value of external factors was 0.003. Therefore, the company's strategic position was in the first area, and it was necessary to put aggressive strategies on the agenda of this company. Also, the ranking of strategies was done using the fuzzy TOPSIS method, and the findings of solving the mathematical model to select the optimal strategy of interaction with stakeholders showed that the results of the mathematical model are different from the result of multi-criteria decision-making and each strategy can relate to several conflicts Improve stakeholders. Originality/Value: This article adds scientific value by providing a way to identify, prioritize, and determine appropriate strategies for interacting with stakeholders.
