فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 11 (بهار 1398)

Today, in economic growth and development, innovation in the production process is one of the most important determinants of the development and long-term growth of the economies of the countries. Innovation can increase the profitability and market share of firms and result in higher economic growth. The concept of innovation has evolved considerably over recent years. The consequence of developments in the concept of innovation is the introduction of internationalization of companies as one of the main factors contributing to innovation. In fact, after innovation-driven developments, scholars have found that innovation is not merely a function of tangible forms but one of the key determinants of innovation in the internationalization of companies. In this study, using theories and opinions of experts and experts, we found that innovation is one of the most important aspects of a company, and complementary to the internationalization of small and medium-sized enterprises, which could provide a good market for innovations.

In order to earn money for governments, they will be part of the profits of economic activities under the title of tax. In recent years, with the advent of technology and the advancement of e-commerce, electronic tax and e-tax practices have been introduced, which have been considered as a source of funding in most countries. Therefore, teaching how and how to use these electronic methods can be a step forward for the financial and monetary organization, which will make it easier and quicker for the organization, and for taxpayers to reduce the stress and transparency of tax operations and ease it. Follow. In this paper, we have tried to examine the impact of training on e-learning and e-learning systems on modalities. The research method is experimental research. Based on the nature and method of data collection, a descriptive survey is a descriptive-research study. The results showed that the use of electronic methods in advancing tax processes would significantly reduce costs and increase productivity, improve quality and minimize hazards.

The main purpose of this research is investigation the impact of institutional investors on the managerial discretionary motives for earnings management in order to assess the role of efficient monitoring hypothesis and strategic alignment hypothesis. The model which proposed by Kothari et al (2005) is used to measure the discretionary motives of earnings management based on rolling regression for each firm-year observation in related industry. Institutional ownership is categorized in two groups that consist of actual and fitted values; fitted value of institutional investors is measured using the model that suggested by Lo et al (2017). Hypotheses were analyzed using multivariate regression models based on panel data with fixed effect and generalized least squares method. Research population consists of 201 companies listed in Tehran Securities and Exchange over the period 2013-2017. Findings showed that actual institutional investors had significant and positive impact on discretionary motives of earnings management; but fitted values of institutional investors had no impact on discretionary motives of earnings management. Also, findings showed that actual and fitted values of active institutional investors had no impact on discretionary motives of earnings management significantly. The research evidences about the significant impact of actual institutional investors on discretionary motives of earnings management is consistent with strategic alignment hypothesis; upon to this hypothesis, there is strategic alignment between large institutional investors and managers. In this situation, institutional investors cause to increase the earnings management. While, the research evidences about the insignificant impact of active institutional investors on discretionary motives of earnings management is not consistent with efficient monitoring hypothesis and strategic alignment hypothesis.

Performance appraisal is a set of actions and information that is used to increase the level of optimal utilization of facilities and resources to achieve goals in a business-driven, cost-effective way. Without performance evaluation, it can not be used for growth and development. Although hotels are considered in the service sector, in fact, they include three types of industrial activities (room, food and drink), and their contradictory structure makes it possible to apply a different set of performance criteria. in this research, the paper processes the opinion of experts using analytic hierarchy process (AHP) techniques to identify and prioritize indicators of hotel service performance evaluation. The study concludes with research and practical implications. the present study is descriptive and case study type. The technique used in this study requires that information be obtained from experts of this field in Guilan province and hotel industry specialists. After extracting the dimensions and indicators of the research using the literature review, 10 experts from this field were used. By designing the ISM model, income growth and return on investment as the most influential indicator and customer satisfaction were identified as the most impressible indicator. Impressible indicators do not mean it’s not important, Instead, the customer satisfaction index shows that all other factors try to influence it and ultimately increase it. High impact also means the need for these indicators to work and their high importance.

One of the main pillars of corporate governance is the audit committee. Understanding and knowledge of members of the Audit Committee experience increases the financial reporting and audit firm value. The purpose of this study was to investigate the effect of financial expertise of members of the Audit Committee on earnings management of companies admitted to Tehran Stock Exchange. This research is in terms of applied and descriptive - analytic type of correlation. To collect the required data, this research has been used with new information retrieval software and also from the electronic archive of the Tehran Stock Exchange. It should be explained that information about financial expertise of members of the Tehran Stock Exchange is the part of the audited companies compiled in this The names of the 219 bourse companies and outlets that are audited by the audit committee are inscribed and information such as a financial officer has been identified as independent of the members of the audit committee. In addition, additional information is available to the members of the Audit Committee on the Codal Network (some of which may have been modified in the composition of the members in late 2014). To test the hypotheses, multivariate regression coefficient analysis has been used. The statistical population of the study is the companies accepted in the Tehran Stock Exchange. According to the systematic elimination of the company's audit committee, only 95 companies were considered as statistical samples. Data were analyzed using the software eviwes 9 Analysis and analysis. The results showed that the expertise of the audit committee members would increase the effective earnings management and reduce earnings management.

Today, customers and consumers are looking for suppliers to provide them with better products or services. The customer's trust and satisfaction are the most important factors in the continuation of various organizations, including the SAIPA automobile company and its subsidiaries. According to the unique activities of the company The body warranty service has been set up to increase customer satisfaction. The Saipa body warranty is one of the most attractive Saipa Gold Card services that Saipa riders can afford to buy their own car if they are damaged by possible accidents or possible thefts covered by this insurance. Therefore, the purpose of this study was to investigate the effect of customers' satisfaction and trust on Saipa body warranty on the representation of 2110 Saipa automobile companies in Ardebil province. The purpose of this research is to apply the descriptive-correlation method. The sample size is calculated based on Cochran's formula of 89 people who are randomly available in Between customers representing 2110 Saipa automobile groups in Ardabil province who have used this warranty at least once and were collected and completed as a tool for the use of the questionnaire. The results of the research show that customer satisfaction has a significant effect on Saipa body warranty on Ardebil 2110 representation and also the positive and significant effect of customer confidence on the Saipa body warranty has been confirmed.

Based on agency theory, management may make decisions that are not in line with the interests of shareholders. CEOs may engage in opportunistic activities in order to entrench themselves. There may be severe agency conflicts between managers and stockholders when CEOs diversify their firms. Also, the review of literature suggests that in many cases, corporate diversification destroys firm value. This value destruction is usually considered to be a consequence of managers’ pursuing diversification strategies to benefit themselves. The purpose of this study was to investigate the relationship between corporate diversification and CEO Turnover, given the moderating role of financial distress. In this regard, 126 listed firms in Tehran Stock Exchange have been selected from 1390 to 1395. Logistic regression model based on pooled data has been used to test the hypotheses. The results show that there is a significant and positive relationship between business diversification and CEO Turnover. Also, the results indicate that financial distress moderates the relationship between business diversification and CEO Turnover.

In financial scandals of companies, one of the most important issues is related to deals with affiliated persons. Transactions with affiliated entities in companies are very common and may be carried out for specific purposes, and the important thing is that the interests of minority shareholders are in the lower priority compared to the interests of the CEO or controlling shareholder (the majority). The purpose of this research is to investigate the role of audit quality on the relationship between affiliated party transactions and earnings management. This research is an empirical research in the field of positive accounting research based on actual information on financial statements of corporations admitted to the Tehran Stock Exchange. This research is based on the relationship between causal variables, in terms of purpose, applied and in terms of method, descriptive survey, which uses historical information of companies and statistical methods to confirm or disprove assumptions. The statistical population of this research includes companies accepted in the Tehran Stock Exchange during the period of 2011-2011, which is the number of ... companies that have been selected by the method of knock-outs of the target population. In this research, panel data was used to estimate the model. Descriptive and inferential methods are used to analyze the obtained data. In this research, Eviews software was used to test the hypotheses. The results of using ordinary least squares regression showed that there is no systematic relationship between earnings management based on accruals and transactions of individuals. Also, there is a meaningful relationship between the affiliated entities' transactions and the actual profit management in relation to the role of audit quality. However, no significant relationship was found between related party transactions and actual earnings management in relation to the role of audit quality.

Today's competitive world, customers are at the heart of every business, and brand equity is a key factor in gaining competitive advantage for organizations. Hence, at the heart of successful marketing communications strategies, the positioning of domestic branding is as follows. Which are key elements of a business strategy for developing brand equity. The purpose of this study was to investigate the effect of domestic branding on the effectiveness of brand equity in Iranian insurance company. All customers who use the services of Iran's insurance company were selected as the statistical population of the survey, using a sample of 384 people using the Cochran sampling method. This research was a descriptive-correlational study and data collection was done using a questionnaire. A questionnaire was used to measure the variables in the Likert spectrum. The validity of the research tool was confirmed by a panel of experts and experts and the reliability of the questionnaire was confirmed by Cronbach's alpha of 0.813. To fit the model, path analysis was used and structural modeling was used to investigate the hypothesis of the research. The results of the research show that the feedback from the employees (2.78), brand communication (3.08), and brand organization (3.66) have a positive and significant effect on the brand equity of the employees. In addition, the results show that the calculated (GOF) amount is 1.41, which implies good fit of the model for data.

Identity is an integral part of human existence. Identity conflict is an important factor in changing work roles. The purpose of study is to investigation the role of multi identities and identity conflicts in the emerging problem of embedded agency. The statistical population consists of all productive companies operating in Golestan province, the sample size was 214 calculated using Morgan chart. Sample members were selected in a random way. To collect the data from organizational identity questionnaire (cheni, 1982), and business involvement (kango, 1982), job crafting (backer et al, 2018) and questionnaire was made. Validity of questionnaire was carried out through formal validity method using the opinions of guidance professors and consultants. cronbach’s alpha method was used for the reliability of the questionnaire, which was calculated 0.971 for all questions of questionnaire. In the research hypotheses test used spearman correlation coefficient test with spss24 software. The result of the hypotheses test showed that there is a positive and meaningful relation between multiple identities of management accountants and their identity conflicts. There is also a positive and significant relationship between identity conflicts management accountants, job discretion and their business involvement with embedded agency processes.

The purpose of this study is to investigate the relationship between disclosure quality, cost effectiveness and expected returns. This research is an empirical research in the field of positive accounting research based on actual information on financial statements of corporations admitted to the Tehran Stock Exchange. This research is based on the relationship between causal variables, in terms of purpose, applied and in terms of method, descriptive survey, which uses historical information of companies and statistical methods to confirm or exclude hypotheses. The statistical population of this research includes companies accepted in Tehran Stock Exchange between 1392 and 1396, which is the number of 100 companies selected by the method of knockout. In this research, panel data was used to estimate the model. Descriptive and inferential methods have been analyzed to analyze the obtained data. In this research, Eviews software was used to test the hypotheses. The results of using ordinary least squares regression showed that the coefficients of disclosure quality and price performance have a positive and significant relationship, regardless of what kind of disclosure was used. Also, the disclosure quality with expected returns, regardless of type Disclosure has a meaningful relationship.

Earning quality is one of the important factors influencing the amount of cash in companies. The results of some previous studies have shown that increasing the quality of accounting information reduces the company's cash holdings. Therefore, the main purpose of this paper is to examine the effect of corporate earnings quality on maintaining excess cash and their final value in Tehran Stock Exchange. Other control variables used in this research are growth opportunities, size of the company, debt maturity structure, relationship with financial institutions, opportunity cost of capital invested in cash assets, company leverage, other cash assets, cash flow generation capacity, percentage of profit sharing, The ratio of investment in fixed assets to the net asset value of the first period, the number of years the company continued to operate business group. To achieve the research goal, five years data (1396-1396) were reviewed by one hundred and fifty companies. To test the hypotheses, multivariate regression has been used with combinational data. The results of the research show that there is a negative and significant relationship between earnings quality and cash holding in Tehran Stock Exchange. In general, the results of the research have shown that approximately 85% of changes in the holdings of cash holdings of listed companies in Tehran Stock Exchange are explained with changes in the variables used in the research model.

systems. These systems can organize, and maintain data remotely, accept a pay-as-you- use method and enhance related information through a cloud computing platform. Hence, this makes the cloud ERP system crucial for their sustainability and enables them to become competitive in the market. However, the adoption rate of cloud ERP among Small and Medium Enterprises (SMEs) has been recorded as slightly low compared to other enterprise systems like Customer Relationship Management. This could be attributed to unclear adoption factors among SMEs and the lack of a theoretical model that can enhance the predictive power to adopt a cloud ERP system. To address this gap, the objective of this study is to reviewing of key factors influencing the adoption of Cloud ERP and creates an applied model among SMEs. The model based on TOE, DOI and FVM. The factors taken from these three models are made of four dimensions. Dimension of work or task, technology, organization and environment. We chose Bonyan Gostar Arvand Company (a special joint stock company) for our case study. The population of this study included 150 people from this organization. Of these, 100 individuals were selected as stratified random sampling. We used the questionnaire as a closed-ended and electronic data collection tool. We used the smart PLS software to analyze the data. The results of this study show that the “fit” factor has the highest effect and the “regulatory environment” factor has the least effect, or, in other words, the dimension of Task , Environment, Technology and Organization have the most and least impact on the Cloud ERP Adoption.

The corporate ownership structure can be very diverse and a wide range of real and legal stakeholders can play a part in this structure. The presence of a true shareholder from a family or a family with a high percentage of shares or their presence on the board represents a kind of family ownership of the company. Family-based companies can create a duplicate incentive for them to provide a better status and better performance. The importance of family firms in the world of economics is huge, and for this purpose, the purpose of this study is to examine the ownership structure of family firms and how they operate. This article is in the form of a review article focusing on family firms.