original-application paper
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
Original Article
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 ...
Read More
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.
