نشریه آینده پژوهی مدیریت
سال سی و چهارم شماره 2 (پیاپی 133، تابستان 1402)

The future of “auditing” like any other phenomena depends on a range of variables: conditions such as forthcoming development in international trade globalization understanding needs of auditors and stakeholders for modern financial services and consulting as well as developments in information technology, could all have their own effects.

This research lies in the application research category seeking to show practical problems in “auditing”. Sample is comprised of 16 experts and professional auditors. In the absence of a previous model for such research, factors affecting the further of auditing were considered.Technically, grounded theory and analytic network process (ANP) have been untiled. To achieve this objection, a primary model was developed; ultimately using partial least square regression, an optimum model was evolved.

For the first time as adomestic research, endeavor was made to grade sixty six relatively more important factors out of one hundred and one variables affecting future of auditing through a systematic review of the relevant elements.Based on the results found, social status, infective training and educational courses and government intervention in setting financial reporting regulations, have highest effects on auditing.Furthermore, based on the scenario-making for the optimum model, a model which utilized IFRS requirements and business cycles as a modifying element was found to be more effective as compared to the model using such factors as explanatory or intermediaries in the model.

Entrepreneurial skills are considered as an important mechanism of entrepreneurship development. One of the preconditions for national development is scientific and research development, in which higher education has a major role in this development, and without it, we can not talk about scientific development. Therefore, universities have a fundamental and irreplaceable role and function as the scientific and intellectual command tower of the society. This research is practical in terms of purpose and quantitative in terms of data collection method. The statistical population is 75 professors, specialists and experts in the field of entrepreneurship in Islamic Azad universities, of which 63 were selected as a sample by simple random sampling. PLS and SPSS software were used for analysis. Therefore, in order to evaluate the reliability of the research measurement model, factor load coefficients, Cronbach's alpha coefficients and combined reliability, convergent validity and divergent validity were used. The results show that the linear relationships between the variables have been confirmed and due to the increasing rate of change and emergence of the knowledge age, the wave of future research in political, economic, social and technological institutions has expanded and is in line with societal developments to create the future. Desirable and long-term policy-making and planning of the university system, the future of research in higher education, has become necessary.

The financial services industry and the quality of services provided play an important role in improving the performance of businesses. Due to the temporary and diverse nature of financial industry services and financial technology, project-based organizations will be an important part of this industry in the future. Therefore,the present study seeks to provide a decision-support system for identifying important drivers that affect the future of project-based organizations in the industry.

The current research is applied in terms of orientation and exploratory in terms of purpose. This study is also a survey research in terms of data collection. To present the research decision-support system, two quantitative methods of fuzzy Delphi and best-worst fuzzy and a qualitative tool called root definitions have been used. Finally, the tool of root definitions, research solutions tailored to each driver are developed.

15drivers were extracted through literature review and interviews with experts. In the next step,9factors were excluded with fuzzy Delphi. The remaining 6 factors were prioritized by the best-worst fuzzy method. The three drivers of international financial constraints, the intensity of competition, and the nature of business models in the financial services industry. The three drivers of international financial constraints, the intensity of competition, and the nature of business models had the highest priority in the financial services industry.

using the tool of root definitions and its components including customers, actors, problem owner, transformation process, environment and stakeholder worldview, the system related to main drives was described and the desired solution was presented

Today, policy makers have started to study the required competency of a system which supports entrepreneurship with high growth. An emerging approach has focused on entrepreneurship ecosystems. Accordingly, the current research aims to determine the causal relationships of the entrepreneurship ecosystem dimensions in order industrial development by using ISM. The research method is descriptive and the sample was gathered by targeted sampling method. Furthermore, 143 ones and 15 experts were selected for confirmed section and Structural-Interpretative Modeling (ISM) section respectively. A questionnaire was used to collect data. Its validity and reliability was confirmed; then it was distributed among the members of the statistical sample. In order to analyze the data, confirmatory factor analysis and Structural-Interpretive Modeling was applied. The results show that accessible markets such as the domestic market and the international market are placed in the first level; moreover, the foundations and basis of entrepreneurship ecosystems such as budget and finance, universities as catalysts, intellectual capital and labor, education and cultural support should be enhanced for gaining access to these markets.

Successful succession planning can reduce employee turnover, because employees who see a favorable career ahead of them in the organization are less likely to consider leaving their jobs. Therefore, the aim of the present research is to provide an integrated pattern of managerial succession planning in Iran Tobacco Company. The current research is applied-developmental in terms of purpose. The research strategy is a Delphi survey. First, by using the interpretation of 12 interviews conducted by the experts of Iran Tobacco Company and reviewing the interviews line by line and identifying the conceptual model using the theme analysis method, the Delphi process was completed in four rounds and after the fourth round, an agreement was reached. In this research, the effective factors were identified for the integrated model of managers' succession planning. In this context, 90 code were identified in the form of 10 subcategories and 4 main categories.The results of the research presented an integrated pattern for planning the succession of managers in Iran Tobacco Company, which can be used by managers and researchers.

Today, most industries and factories in the country use statistical quality control tools to improve product quality, but due to the high volume of data, now there is a need for a more powerful tool that can control statistical quality control processes, given the extent Data Mining Algorithms and Its Ability to Discover Rules In this research, data mining tools have been used to improve the quality control process and increase it. The method is that first the failure database is formed and after collecting quality control data, the accuracy of predicting the quality of parts is determined using different decision tree algorithms and in the next step using Modeling, Coverage Analysis, Data Each of the rules is evaluated, and finally the workstations are evaluated using the rules that apply to each workstation. Accordingly, in this study, the statistical population of all Tiba surge arresters in 1398. The attributes consist of 9 workstations. Based on the results, the best algorithm in predicting C5 failure is and the most important attributes selected by it are determined as the most important attributes, which are: Cooling quality, hole quality and cutting quality. Also, the evaluation of the rules has been done using the model of cover analysis, data and the most important rules have been extracted. Finally, based on solving the model, the devices that will be in the corrective priority for the current year are: Rowling , Solder and cutting