فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 76 (پاییز 1400)

The present study examines the determinant approaches of strategic management accounting (SMA) and the role that management accountants play. This research is based on the purpose of an applied research and in terms of data collection is a descriptive survey. Research data were collected using members of the Iranian Association of Certified Public Accountants and analyzed from linear regression and hierarchical regression tests using Spss24 software. Our findings prove a positive relationship between networking of management accountants and implementation of SMA approaches. In this study, by examining three variables: networking of management accountants, quality of information systems (IS) and organizational culture, the moderating role of result-oriented culture on the impact of management accounting network on the implementation of SMA practices is shown and confirmed. This enables management accountants to implement SMA approaches.

Today, the importance of economic power and the prominent role of national production in the economic development of human societies is not hidden from anyone. On the other hand, the importance of this issue for the holy system of the Islamic Republic of Iran, which has always been under various hard and soft attacks of the domination system since the victory of the revolution and is currently facing a full-scale economic war, is doubling. Thus, in the face of the attacks on Iran, the Supreme Leader raised the issue of production, disincentives, and support for the year 1400 Because the productive strength in any country affects the social, political, cultural and national security aspects, in this regard, intellectual capital, a good platform for the productivity of human and physical capital and a way to achieve success and improve the performance of organizations in the country. is considered And they pave the way for their professional and organizational success, production, recognizing production barriers, dismantling and supporting production. On the other hand, despite the fact that the manager is the final decision maker of the organization, but all his actions in the organization go back to the organizational culture that gives the organization its identity. And as a system of shared beliefs and values can influence managers' decisions. In the present article, the researchers have dealt with the statements of the Supreme Leader and named him for the year 1400 as production, disincentives and support, and by using intellectual capital and organizational culture, strategies for dismantling production and supporting it. Have provided.

Management transactions are part of the transactions with affiliates that companies make with the main managers of the business unit or their close relatives. On the other hand, the presence of women in the audit committee as one of the oversight mechanisms can reduce such actions. Therefore, the present study aimed to investigate the effect of women's presence in the audit committee on the relationship between management transactions and restatement of financial statements in companies listed on the Tehran Stock Exchange. For statistical analysis, EViews statistical software was used. Is. In this study, 150 companies (1050 years of company) were selected to test research hypotheses between 1392 and 1398. To test the research hypotheses, elastic multivariate regression models with integrated data were used. The results of testing the research hypotheses show that managerial transactions have a significant positive effect on the restatement of financial statements of companies listed on the Tehran Stock Exchange. The results also show that the presence of women in the audit committee causes a negative relationship between management transactions and the restatement of financial statements of companies listed on the Tehran Stock Exchange.

The purpose of this study is to investigate the impact of e-business on the performance of startups. E-business in relation to the activities of design, production, marketing, distribution, coordination with suppliers and after-sales service are examined. The type of applied research and descriptive research method is survey. The statistical population of the study includes all managers and experts working in startups registered on the Startup Show website. It includes about 200 companies. The sample size will be selected according to Morgan table of 127 companies. Sampling method in this research method Sampling is available. The method of collecting library, field information and data collection tools is a questionnaire that has validity and validity. The analysis of research data and hypothesis testing was performed with Smartpls software and the results show that e-business has a positive and significant effect on the performance of startups.

The aim of this study was to investigate the role of organizational agility factors in the compatibility of management accounting in executive agencies among employees of executive agencies in Tehran province. The statistical population of the study was all employees of executive bodies of Tehran province, of which 384 employees of executive bodies of Tehran province were considered as a sample, and the same number of questionnaires were distributed and collected to answer them. The data collected from the research questionnaires were analyzed by SPSS and AMOS software using structural equation modeling. The results of the analysis of research hypotheses showed that increasing the components of organizational agility in the executive apparatus including knowledge of top managers, organizational structure based on teamwork and flexibility of the information system, increase the level of management accounting compatibility in the executive apparatus and increase compatibility, increase effectiveness Accounting leads to management.

The present study aimed to investigate the role of human resource management activities in order to improve the quality of organizational services. The statistical population of the present study includes 250 employees of Bank Mellat branches in Tehran. 151 people were selected as the sample size by simple random sampling method and Cochran's formula. Data collection was performed using standard questionnaires. Data analysis was performed using tests of significance coefficients and path coefficients in PLS software. The results obtained from data analysis showed that human resource management activities have a positive and significant role in improving the quality of services provided. It was also concluded that the components of human resource management activities such as participation, training and development, and reward and appreciation also have a positive and significant role in improving the quality of services provided.

The outbreak of the Covid-19 pandemic has had a profound effect on businesses. One of the industries that have suffered the most from the corona virus and its spread is the tourism industry. The purpose of this study is to investigate and determine the impact of Covid-19 on the tourism industry. The period studied in this research is from May 1398 to the end of Azar 1399 in the form of monthly data. After analysis, it was found that the prevalence of coronary heart disease, the number of patients in the country of origin and destination, and the real exchange rate of the country of origin have a negative impact on tourism revenue. Also, the real exchange rate of the destination country, along with the GDP of the two countries of origin and destination, has a positive effect on tourism. However, despite these effects, the severity of the impact of the pandemic Ron outbreak is very high and overall tourism revenue in the country has decreased. Finally, it should be noted that the reason for the decrease in tourism revenue was the nature of tourism and the prohibition of people from traveling during this period.

Objective The main purpose of this study is to rank the effective factors in the methods of financing projects in Sadra Marine Industrial Company in Bushehr province. The statistical population of this research is Sadra Marine Industrial Company in Bushehr province with a population of 133 people. The sampling is purposeful and related to new projects (since 1999) of Sadra Company. Sampling in this study consists of two parts with a sample number of 98 people. In the first part, the criteria and factors affecting the choice of financing method should be determined, for this purpose by successive sampling of financial managers, And Sadra Services were selected to express their views on the factors affecting financing in questionnaires. In the second part, by selective sampling method, people from Sadra Company's financial managers were selected and to fill in the questionnaire, a hierarchical process technique including matrices. Paired comparisons were selected. In this study, using a hierarchical approach, the factors affecting the choice of financing method were identified and prioritized, and then the factors affecting the choice of financing method in three general categories of factors related to the source of financing, the company being financed and macroeconomic factors And were categorized politically. The research variables were tested for reliability with Cronbach's alpha coefficient and for all criteria the value was more than 0.7. The results of the research indicate the ranking of indicators involved in choosing the method of financing projects in Sadra Company shows that the required financial volume, expected return from the project, the time to complete the project are ranked first to third, respectively, of the most important Factors and three factors of external relations, central bank monetary policy and tax rates are the least important in choosing the method of financing projects, respectively, and also express the superiority of the financed criterion over other criteria and attention. Involves managers into the company's internal factors such as capital structure and credit status at the time of decision making.

The purpose of this study is to investigate the relationship between financial literacy and staff well-being with regard to the role of financial self-efficacy in financial staff of medical sciences in Guilan province. This research is based on the applied purpose and based on the method of data collection of descriptive correlation type. According to Morgan's table, 155 people are considered as a sample. Sampling method is available in this non-probability study. The data collection tool in this study was a questionnaire and validity and reliability were used to assess its accuracy. The method of data analysis in this study was first-order and second-order confirmatory factor analysis and Spss and Lisrel software were used for analysis. According to the test of financial literacy research hypotheses, it has a positive and significant effect on the financial self-efficacy of financial staff of Guilan University of Medical Sciences. Financial literacy has a positive and significant effect on the welfare of financial staff of Guilan University of Medical Sciences. Financial self-efficacy has a positive and significant effect on the welfare of financial staff of Guilan University of Medical Sciences. Financial literacy through financial self-efficacy has a positive and significant effect on the welfare of financial staff of Guilan University of Medical Sciences.

Delays in submitting audit reports can affect the timely disclosure of accounting information. Timely disclosure of audited financial statement information plays an important role in reducing the asymmetric distribution of financial information. Following the importance of timely financial information in economic and financial decisions in the present study, the impact of corporate governance mechanisms on audit report delay and also the role of audit complexity in the relationship between corporate governance mechanisms and audit report delay have been investigated. In this regard, the information of 113 companies listed on the Tehran Stock Exchange during the period 2012 to 2018 through Eviews software and data panel method has been used to estimate multivariate regression models. The results show that there is a negative and significant relationship between corporate governance mechanisms (independent members, audit tenure and audit committee) and delays in the audit report. The results also show that audit complexity weakens the relationship between corporate governance mechanisms and delays in audit reporting.