فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 74 (پاییز 1400)

The purpose of this study is to rank different administrative departments of Tehran Municipality with the approach of VIKOR multi-criteria technique. The standard Spritzer Empowerment Questionnaire was used to assess employee empowerment. This model provides frameworks that include all indicators of human resource empowerment. This tool is effective for monitoring employee competence, which measures employee competence in five dimensions of feeling effective, feeling confident, feeling autonomy, feeling meaningful, feeling competent, based on the Likert scale. In terms of data collection is survey-analytical. VIKOR multi-criteria technique was used to analyze the information for ranking municipal offices in Tehran with the Empowerment Index. The ranking output of Tehran municipal offices shows that options A6 and A7 are ranked sixth and seventh, respectively. And options A3 and A2 were in the last ranks. Finally, suggestions are provided to fit the model outputs.

The present study examines the strategies and approaches affecting the sustainable development of urban green buildings in Tehran Municipality. The research method used is descriptive, survey and correlation. Also, the statistical population of the present study includes all managers of Tehran municipalities. The sample size was determined using Cochran's formula of 92 people and the sampling method of the present study is simple random. The research data was collected by library and field methods and the instrument used was a questionnaire. The validity of the research instrument was confirmed by a collective opinion of experts and the reliability of the research was 0.848. Data were analyzed using structural equation modeling with SMARTPLS software. The results indicate that the development environment of the green building market has a positive effect on the environmental value, social participation and economic value of the green building. In addition, the effect of social participation variables of green building and economic value of green building on sustainable development of green building was also significant. Also, the results showed that the environmental value of green building had a positive effect on sustainable development of green building.

Expectations from the future of the market and future profits form the strategy of investors to enter the market. The main purpose of this study is to investigate the effect of predictive earnings information content on market expectations of future earnings in companies listed on the Tehran Stock Exchange. The selected time period for this research is 10 years during the years 1388-1397. To examine the relationships between variables in the present study, the panel panel econometrics method and all related tests are used and finally it is concluded that such as accruals, market value to book value, systematic risk, dividend ratio to previous profit Unexpected items, the difference between realized and estimated profits and finally financial leverage have a significant impact on the abnormal returns accumulated in the Islamic market. The effect of shocks on the process of stock returns fluctuations have a long-term effect that shows the possibility of past prices in predicting future price changes. Also, the findings show that the backward fluctuations themselves have a much greater impact on the current realized conditional fluctuations than the mutual market fluctuations in all pairs, and are the result of poor integration within Islamic values.

Today, they need a reporting system that includes both financial and non-financial information and is concise enough. On the other hand, monitoring the accuracy of these reports is also very important and for this purpose, the existence of an audit committee that has the ability to review and monitor these reports is essential. The purpose of this study is to investigate the relationship between the characteristics of the audit committee and integrated reporting. The research method is applied and descriptive and correlational. The statistical population of the study is the companies listed on the Tehran Stock Exchange, which was selected as a statistical sample by the method of systematic elimination of 100 companies in the period 1391 to 1398. The hypotheses were also tested based on multivariate regression test and analyzed using Excel and Eviews software. Findings of the study showed that there is a significant relationship between the size of the audit committee, the independence of the members of the audit committee and integrated reporting. There is no significant relationship between the financial expertise of the audit committee, the number of meetings of the audit committee and integrated reporting. The results of this research can be used by managers of listed and non-listed companies, shareholders, investors.

This research investigates the relationship between bankruptcy and overvaluation of stocks and earnings management and accounting conservatism. The dependent variable of the research, bankruptcy and independent variables of the research, include the proxies of overvaluation of stocks (ratio of price per share to profit of delayed share and ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of conservatism (Givoly and Hayn's measure for unconditional conservatism based on accruals). This is an applied research and the statistical procedure includes the OLS regression model with fixed effects. The statistical sample of the research includes 526 companies-years of companies listed on the Tehran Stock Exchange from 2014 to 2020. The results of testing the research hypotheses show that in the companies surveyed in this period, bankruptcy has a significant negative relationship with overvaluation of stocks (average) and earnings management (weakly) but has no significant relationship with conservatism. Also, the size of the company and the change of auditor and inventory turnover do not affect bankruptcy, but bankruptcy has a significant negative relationship with the type of auditing firm (weakly).

Sepah Brand Bank, as the first Iranian state-owned bank, plays a pivotal role in the behavior of customers of Iranian banks. Sepah Bank has had a tremendous impact on the development of the banking industry in Iran by establishing strong relationships between its customers and its brand. Creating such strong relationships has led to the formation of deep emotional bonds and ultimately brand love between Sepah Bank customers and the Sepah brand. Creating and strengthening strong emotional bonds turns customers into staunch defenders of the brand, resulting in huge investments in Sepah Bank, which makes Sepah Bank one of the best banks in the Middle East. In this study, using a research model, the effect of empirical marketing on brand commitment by considering the mediating variables of brand attachment, brand trust and brand loyalty among Sepah Bank customers has been investigated using structural equation modeling. The data collection tool was a questionnaire. The answers to the questionnaires were collected from 384 customers of Sepah Bank. The validity of the questionnaire was confirmed by theoretical foundations and experts' opinions and its reliability was confirmed by Cronbach's alpha. Findings showed that empirical marketing is effective in customer attachment to the brand, customer loyalty to the brand and customer trust in the brand in Sepah Bank and leads to customer commitment to the Sepah brand. It is suggested that other banks use Sepah Bank as a model in empirical branding and re-marketing to witness the growth and prosperity of the country's banking industry.

Today with the epidemic of Corona disease in many organizations, there are varying degrees of stress. One of the consequences of these factors is burnout. The interaction between working conditions and personal characteristics of the employee can affect the mental health of employed people. On the other hand, the survival of any organization depends on the culture of its people. The purpose of this study is to investigate the relationship between organizational culture and burnout. Because achieving the capability of organizational culture depends on creating and maintaining a psychological bond and commitment of individuals to the values of the organization. This research was conducted among the employees of Iran Melli Bank in Isfahan. Multi-stage random sampling method and statistical methods such as Kolmogorov-Smirnov test, regression and correlation coefficient were used. The data collection tool in the present study is a questionnaire whose reliability was calculated using Cronbach's alpha coefficient which is satisfactory and acceptable. The collected data were analyzed using SPSS and LISREL software. The results showed that there is a significant relationship between burnout and organizational culture. Also, burnout has an adverse effect on the dimensions of organizational culture and can weaken organizational culture.

Corporate social responsibility and reporting of related activities has been growing in recent years and has become commonplace. Corporate social responsibility reporting is related to the economic, ethical, social and environmental aspects of the company. On the other hand, we know that the high credit rating of the company attracts capital and attracts investors' trust, and by comparing their credit risk, it makes their decisions easier. Therefore, the present study seeks to investigate the effect of social responsibility reporting on the company's credit rating. Although several studies have been conducted on social responsibility reporting, but researchers have not studied the effect of reporting in this area on the company's credit rating and the effect of reporting on credit rating in Iran has not received much attention. The present study uses a documentary method and a descriptive approach to investigate the effect of social responsibility reporting on the company's credit rating. Research findings show that social responsibility reporting can be considered as a qualitative feature for the company and even an innovative tool that will affect the credit rating of the company.

Many employers experiment with virtual work modes for project-based work. Virtual internships are one of the most popular methods in the world, especially e-internships, which require working remotely with employers. However, there are few learning opportunities for such e-trainees in terms of e-internships.

Design / Methodology / Approach:

The present study examined guidance experiences in a cross-sectional sample of 30 e-trainees working for different companies. Data were collected using an online survey in two stages of data collection.

The length of e-internship courses did not increase coaching satisfaction, but the longer e-internships have an instructor, the more likely it is that e-interns will have a coach. Counseling was provided regardless of working hours per week. Coaching enhances reported skills, especially in relation to communication skills and their ability to think strategically about problems. In addition, e-trainees under guidance had more opportunities to collaborate and help others. They also had opportunities to share information, knowledge and experiences.

Limitations / Consequences of the research:

This study recruited trainees from different provinces. Potential culturally related differences were not considered as part of this study. Practical implications: The results show that the observed guidance benefits in relation to traditional internships can be enhanced in e-internships. E-internships are an opportunity for managers and employees, regardless of company size, to become instructors. Thus, e-internships represent an opportunity to learn and develop practical as well as practical skills that create additional options for many interns and organizations.

Originality / Value:

Evidence shows that guidance is becoming a regular feature for virtual and temporary workers, such as e-trainees, many of whom are hired for short-term projects. As teleworking has become the standard practice, e-internships are on the rise - and deserve further study to promote best practices.

Cost stickiness is a situation in which managers tend to increase production capacity while increasing sales, but if demand decreases, they do not want to reduce their unused capacity. In this research, the aim is to investigate the effect of social capital component on asymmetric cost behavior. For this purpose, companies listed on the Tehran Stock Exchange during the years 2002 to 2020 customers in 98 companies )or in other words 1666 years- the company( has been examined. The result of testing the hypothesis of this study showed that there is a positive and significant relationship between social capital and cost stickiness. In other words, increasing social capital increases cost stickiness. From the results of this study, it can be inferred that managers' decisions change when the components of social capital increase. In fact, with the increase in social capital, managers are less inclined to reduce costs during periods of recession because they understand the existence of strong external participation norms and base their decisions on avoiding social punishment.