قربانعلی آقا احمدی

Manpower of any society is the eternal and active capital of production, creation, material prosperity and achieving spiritual goals and human excellence and other factors of capital and technology are considered as ancillary components. Using the meta-hybrid method, and for this purpose, by searching the databases between 2002 and 2020 and after their step-by-step evaluation, 65 final articles were finally approved, which led to the identification of 4 dimension of institutional socialization tactics (9 collective items, 16 formal items, 7 delegated items, 6 permanent items, 5 consecutive items, 7 fixed items), The consequences of socialization (4 items of task control, 3 items of role transparency, 9 items of social cohesion, 12 items of persistence in the organization), the dimension of proactive tactics (6 items of feedback, 4 items of information, 3 items of public socialization, 2 items of relationship building with the boss), the dimension of proactive consequences (3 items of feedback, 3 items of information, 3 items Relationships with colleagues, 4 items of relationship with the boss), and the identified variables are considered in terms of model level, type, basis and scope of focus, and finally recommended in order to help the organization's employees who are looking for ways to support managers. Considering the existing conditions and acceptance and role-playing within the organization, the variables extracted in the present study should be considered.

The relationship between literature and social phenomena and events is one of the fields of study in recent years, which has received much attention in literary approaches and cultural studies. To the extent that the sociological criticism of literature has been considered according to theories such as Lukács"s theory, according to the main assumption that social changes and transformations occur in literary works. Sociology of literature and its transformation into a literary approach and theory With the application of George Lukacs" ideas, it took on a scientific and critical form. The theory of "reflection of reality" is the most literary sociological theory of this Hungarian thinker and thinker in literary criticism, which is well demonstrated in the realist style which is a reflection of the nature and totality of society.; Rather, it is a dynamic, deep and true reflection of reality that depicts the author"s mental structure, which is itself a reflection of the society, in its heart. Therefore, the purpose of the upcoming review is to analyze and sociologically analyze the works of one of the prominent and renowned writers of the realist style of Persian literature, namely Gholamhossein Saedi, based on the theory of Lukacs.

This research will discuss and analyze a selection of Gholamhasan Saedi"s stories using the descriptive-analytical method using Lukacs"s theory.

The findings of the research show that Gholamhasan Saedi"s works reflect social issues well.

Saedi has depicted the problems that are plaguing the people of the society in the struggle of modernity developments and the passage of traditional manifestations in most of his stories. Isolation, distress, superstitions, anxiety, loss, lack of concentration are among the common problems in Saedi"s stories. He not only strongly reacts to these conflicts and contradictions, but also attacks the backwardness in the society which is rooted in traditions and false beliefs.

This research has been investigated with the aim of presenting the success model of women's entrepreneurship with a social justice approach in the state banking industry.

The purpose of this research is in the field of applied research, and considering that library study methods and field methods such as questionnaires were used in this research, it can be stated that based on The nature is a descriptive-survey research and the type of method is qualitative-quantitative (mixed). At first, by using textual content analysis method, the factors related to each of the influencing variables in the success of women's entrepreneurship were identified, then they were screened using the Delphi technique. In addition to the components of psychological characteristics of entrepreneurship, behavioral characteristics, organizational factors, background factors were identified as independent variables and social justice variable as intervening variables, each of which has sub-indices. Then, in order to investigate the objectives of the research, structural equation model tests were used. The research sample in the statistical section using Cochran's formula is 226 female employees of state banks in Mazandaran province, and the questionnaire was distributed among them. Also, in the Delphi section, the opinions of 20 banking industry experts who had experience in the field of entrepreneurship were used to screen the items. SPSS and SMART PLS statistical software were used in this research.

The findings showed that among the factors influencing the success of women in the field of entrepreneurship, the most influential are the contextual factors with the sub-indices of economic factors, geographical location and entrepreneurial culture.

Also, the influence of social justice on the indicators affecting the success of women's entrepreneurship has been significant. According to the results obtained from the upcoming research project; It is necessary to pay more attention to the identified factors for the development of women's entrepreneurship and prepare the ground for the increasing development of businesses created by women entrepreneurs.

The collection of graves and cradles is a collection of short stories by Gholam Hossein Saedi, which was published in 1345 and has been written in three short pieces, which are: Bee House, Shadow to Shadow and Garbage. In the stories of this collection, the most hidden behaviors and the most unspeakable human behavior and material are expressed with a very dignified pen and prose. The characters in these stories are captives of poverty, corruption, misery, and limited sexual pleasure. Saedi, who belongs to the lower classes and strata of society and witnessed the migration of peasants and unemployed villagers to the city and living in Halabiabad, in this series intends to represent the dangers lurking in the way of these unbridled migrations, can Create an obstacle and at least give a warning (Mehdipour Omrani, 132-3: 1382). In the following, the structure or morphology of the stories in this collection is examined based on the narratological theory of Tzutan Todorov.

This research has been done by descriptive-analytical method and based on library data retrieval.

The research findings show that in the study of structural analysis of Gholam Hossein Saedi's stories, usually the atmosphere of the story of fear and panic, people trapped in poverty and misery, which eventually reach a balance.

The complexity and expansion of today's organizations is so fast that it is difficult to manage them properly. Therefore, it can be said that educational growth and development is one of the characteristics of organizations in our era. This has become an important issue especially in the last few decades in the second world countries and the important role of educational strategies has become more colorful. The current research has focused on the design of a strategic training model on the job retention of employees of floating units. The research model has been examined by considering the subject literature, design and in the target community. The statistical population of the research in the qualitative part included experts in the field of maritime education and professors of Imam Khomeini University of Marine Sciences (R.A.) Nowshahr, who were selected to conduct interviews using targeted sampling. The logic of sampling in the qualitative part is the rule of theoretical saturation. The statistical population of the research for the quantitative part included 150 employees working in floating units of Nedaja, who were selected as research participants using Cochran's formula, and stratified random sampling method was used for sampling. The data collection tool in the qualitative part of the semi-structured interview, which is based on the method of performing the work qualitatively. The necessary data has been collected through the analysis of interviews. which research components are extracted from May's interviews. In the quantitative section, the researcher-made questionnaire has 40 items. Structural equation approach and PLS software were used to examine and test the hypotheses and conceptual model. The research results show a direct and significant relationship between training strategies and job retention of employees in floating units.

Philosophers consider social justice as a moral virtue. Of course, social justice is not a virtue along with other moral virtues, but all virtue. In societies, women generally feel less social justice. Therefore, the present study was designed to investigate the factors affecting the success of women entrepreneurship with a moderating role in social justice.

The present study is in the field of applied research in terms of purpose and is based on the nature of a descriptive-survey research and the type of method is qualitative-quantitative (mixed). In the qualitative part, content analysis method was used. The community included banking industry experts with entrepreneurial experience, of whom 20 were selected by snowball method as a sample. The interview tool was then the data were sifted using the Delphi technique. In the quantitative part, the descriptive-correlation method was used. The population consisted of female employees of state-owned banks in Mazandaran province, of which 226 were selected as the sample using the available sampling method. The tool of the Delphi questionnaire was the qualitative section. Finally, the data were analyzed by exploratory factor analysis and structural equations. The software used in this study was SPSS-LISREL.

The results of the research showed that effective factors had 12 dimensions that were placed in three groups of behavioral, organizational and network factors, social justice is also in 4 dimensions. These factors are positively and significantly related to the success of women entrepreneurship in state-owned banks, although behavioral factors show a higher positive relationship. Also, different dimensions of social justice moderate the effect of different factors on the success of women entrepreneurship in state-owned banks.

A set of behavioral, organizational and networking factors mediated by social justice as a moral virtue that includes components such as trust and security, equality, meritocracy and the rule of law can affect the success of women entrepreneurship.

Organizations, through regular and continuous structuring of employees' behavior, cause the alignment and adaptation of individual attitudes, values and behaviors with the values, norms and desirable organizational behaviors.Organizations should provide appropriate opportunities to familiarize employees with the mission, goals, job tasks and desired values of the organization in order to increase efficiency and effectiveness and achieve competitive advantage. This study aims to identify and prioritize institutional socialization tactics with a qualitative-quantitative integrated approach.Research

The method of this research is descriptive with an applied purpose. The statistical population of the study is 10 experts of senior managers of government organizations under the Ministry of Oil in the study area, among whom Delphi questionnaires, pairwise comparisons and Demetel were distributed. Data were analyzed using ANP-DEMATEL approach.

Based on the results of the research, it was proved that the "collective" criterion with a final weight of 0.205 is the first priority among the criteria, the consecutive criterion has the most impact and interaction, the permanent criterion has the most impact and the sub-criterion "effective job training" For newcomers "with a final weight of 0.0507 is the first priority among the sub-criteria.

the goal of this research; Identifying and examining the causal relationships between the dimensions of political intelligence of the agents of the Ministry of Interior is based on the Islamic perspective. The research method is an approach mixed with a sequential exploration strategy. The statistical population consisted of 23 experts who were also selected as a sample. The research tool included a researcher-made questionnaire that was obtained through interviews with experts. Using the SLR technique, all the main and sub-variables were identified and using the Delphi method, the basic dimensions were extracted and in the next step, the indicators were provided to the experts through a questionnaire to model the necessary data using the Dematel method. In order to measure the reliability, in addition to Cronbach's alpha, the combined reliability method as well as the Lawshe technique and the extracted mean variance index were used to evaluate the convergent validity to determine the validity of the SLR (systematic review) technique. The results of the study showed that the factors affecting the political intelligence of managers identified in this study included social games, personal influence, power dynamics (as the most influential dimensions) and network ability, information capture (as the most influential dimensions).

Cultural intelligence is one of the capabilities available in the organization that managers can use in various situations. Cultural intelligence can be an important factor in improving the quality of services provided to clients and their satisfaction. The main purpose of this study is to explain the interactive relationships of the dimensions of cultural intelligence of managers in the municipalities of northern provinces. This study aims to review the literature on cultural intelligence, identify the basic indicators of cultural intelligence using the Delphi method, and using the fuzzy Demetel method, to provide a systematic model for modeling and the impact of components. The results of the study indicate that the dimensions of cultural intelligence are: behavioral intelligence, cognitive intelligence, religious cultural intelligence, organizational identity intelligence, motivational intelligence, social capital, behavioral intelligence. Organizational identity intelligence and behavioral intelligence are the most effective components and cognitive, motivational intelligence and social capital are the most effective components. In the end, it is suggested that in order to improve the status of cultural intelligence, while paying attention to all variables, it is necessary to pay more attention to the variable of religious cultural intelligence..

Good corporate governance as a model of sustainable human resource development with actors from all three sectors of government, private and civil society, has a special place in many recent scientific theories about the concept of governance. Nevertheless, despite the importance and position of the concept of good corporate governance, the theoretical gap in this area is obvious. One reason for this is perhaps the complexity of dealing with it as an interdisciplinary category. To address this gap and with an interdisciplinary perspective, the present study uses the qualitative method of content analysis to explore the constituent elements of good corporate governance. The results of this study eventually led to the identification of eight main themes and twenty-three sub-themes: 1. Sovereign consciousness, 2. Organizational culture, 3. Disclosure of information, 4. Responsiveness, 5. A network of relationships, 6. Board size, 7. Justice and fairness and 8. Ownership structure.The key building blocks of corporate governance are well known. The results of this research provide the necessary theoretical foundations to address good corporate governance and its evaluation

This research aimed to provide a dynamic model of organizational citizenship behavior (OCB) in crisis management non-governmental organizations with a social approach (experimental evidence: Red Crescent Society of the Islamic Republic of Iran).

This applied research was conducted using a mixed (quantitative-qualitative) method to analyze the data. The statistical population consisted of university professors as well as the managers and experts of the Iranian Red Crescent Society, who were selected by the snowball sampling method. The total number of experts in the Iranian Red Crescent Society and in the academic community accounted for 10 individuals (n=5 each), and the sampling continued until reaching theoretical saturation. The required information was collected through observation, in-depth and semi-in-depth interviews, review of documents, and experts' opinions; finally, by using the exploratory factor analytical statistical method, appropriate measurement tools were prepared. In this research, the Delphi technique and the Decision-Making Trial and Evaluation Laboratory-based Analytic Network Process were employed to determine and prioritize criteria and sub-criteria. For this purpose, the pairwise comparison matrix was used to determine the weight of the criteria.

In this study, helping behaviors, individual initiatives, organizational obedience, organizational loyalty, chivalry, civic virtue, and personal development were among the dimensions of OCB in descending order.

The results of this research showed that the consequences of OCB included an increase in performance productivity and effectiveness, the promotion of positive relations between employees, more efficiency in allocating resources, reduction in maintenance costs, the provision of necessary flexibility for innovation, improvement of customer service, and effective use of scarce resources.

Social citizenship behavior is one of the organization's intangible assets and includes a set of informal voluntary social behaviors that cover a wide range of social behaviors. Its mismanagement can have adverse effects on the performance of the organization and its members. The general purpose of the present study is to construct and validate the scale of social citizenship behavior that provides the implementation and operation of this tool in field studies.

The present study is applied-exploratory in terms of purpose and descriptive survey in terms of method. To conduct research, the contents and topics of social citizenship behavior were examined using the factor analysis technique and content analysis method of scientific texts, as well as the opinions of qualified thinkers and experts, and a researcher-made questionnaire of social citizenship behavior was obtained to obtain validity and reliability. Completed by experts and managers. The reliability coefficient of the test was calculated to be 0.838 using Cronbach's alpha test.

Exploratory factor analysis of social citizenship behavior items showed that about 76.654% of the desired variance can be explained by the components of this questionnaire. After one rotation of Varimax-type factors, the correlation between each item with each component was determined in the best case. Accordingly, eleven components with the highest weight were selected and extracted: Sense of social belonging, social identity, sense of social justice, participation, sense of social effectiveness, core value, sense of social security, collective affection, social cohesion, social resilience, and altruism.

According to the research findings, it can be concluded that social citizenship behavior is a multifaceted concept with many dimensions and components and cannot be studied with limited dimensions and components.

Due to the special importance of ethical behavior in human resource management in organizations in this study, the ethical hypocrisy of human resources has been investigated. Moral hypocrisy is a behavior in which the conscious and purposeful person acts deceptively. Human resources use projection technique in qualitative research and identify its driving factors.

The philosophy of this research is interpretive, its approach is qualitative and through individual interview and Kanoon group with projection technique in three sections of questions, word association and image capture. The statistical population in the field of financial services has been used until theoretical saturation. They were selected from targeted sampling. Data analysis was performed through open and centralized and selective coding processes with the help of MAXQDA quality analysis software. Also, four criteria of credibility, transferability, reliability and verifiability were used to investigate the strength of the research.

The Analysis of the coding process led to the emergence of the final model of research on the pivotal category, entitled "Ethical Hypocrisy of human resources". This model includes components in both individual and organizational dimensions, drivers in 8 dimensions of personality factors, organizational factors, and success. It refers to ambition, financial factors, power-seeking, environmental factors, cultural factors, and appointments.

This study provides the necessary ground for recognizing the constituent dimensions of human resources' moral hypocrisy, including individual and organizational components in both organizational and extra-organizational dimensions, as well as influential factors in the field of moral hypocrisy.

The aim of this study was to identify and examine the internal relationships between accounting management factors in Imam Khomeini University of Marine Sciences.In terms of categorizing research by purpose, it is an applied research that was done in a mixed way. In the qualitative stage, by studying the documents and articles related to the subject, who included more than a hundred articles, after theoretical saturation, 42 components were identified. In the next step, the relationships between the criteria were examined using the Demetel technique .The statistical population of the study for the Dimtel questionnaire included 14 experts and university professors who were selected by snowball method. And a questionnaire of experts was distributed among them. the main criteria of the research include 27 criteria game theory; General selection; Originality of benefit / cost of benefit; Utilitarianism / utilitarianism; organizational behavior; Accounting; Political Manner; Opportunistic behavior; Interactive behavior; social behavior; Planned behavior;Selfish individualism; Machiavellianism; the power; infiltrate; Selfishness, flattery, flattery; Professional ethics; Value system / value expectation; Job motivation; reward; Development; Promotion; job responsibilities; Job security; Competitive Advantage; Organizational justice and action.Data analysis was performed using the Dimtel approach. Based on the results of the research, it was proved that the criterion of opportunistic behavior has more influence and interaction and also the criterion of selfish individualism has more influence in accounting action.

Organizational agility is one of the issues that explain its different dimensions and angles in different Organizations, providing a favorable place for their growth and performance at different levels. The purpose of this paper was to identify and rank the factors affecting organizational behavior agility in the higher education sector by applying meta-synthesis technique and group hierarchical analysis. In the first part, by applying meta-synthesis technique, 120 articles were chosen after screening 481 articles, the dimensions and factors of organizational behavior agility were identified. The four main and final dimensions of organizational behavior agility were: education, culture, knowledge, and employee’s ability. Then, in the quantitative section, these dimensions, together with the sub-criteria obtained from the previous section, were put together in the form of a decision tree and ranked and weighted using expert opinions and hierarchical analysis techniques, which were of the utmost importance. It was related to the dimension of weight training (0.374) and then other dimensions of organizational behavioral agility were knowledge (0.222), employees’ ability (0.221), culture (0.182). The obtained dimensions for organizational behavioral agility were compared with the dimensions of organizational agility reference models with behavioral perspective.

Today, ethics as one of the most important types of capital, plays an effective role in the survival of organizations. The purpose of this study is to identify the components of organizational ethical capital and present a model of it with emphasis on education in the maritime transport industry. The type of research is applied in terms of purpose and mixed in terms of implementation. The statistical population consists of 380 managers and employees of the General Administration of Ports and Maritime Affairs of Mazandaran Province. In the qualitative section, 18 people and in the quantitative section, using Cochran's formula, 200 people were selected by simple random sampling. Data collection tools were interviews and a researcher-made questionnaire. To analyze the interviews, the method of contractual content analysis was used and the initial model of the organization's ethical capital was extracted. In order to measure and fit the model, the confirmatory factor analysis method was performed with LISREL software. Also, using KMO and Bartlett indices, the adequacy of the data was confirmed and the factor load of all items was calculated above 0.3 and the designed model was approved. Findings showed that the components of organizational ethical capital include: ethical leadership, ethical culture, ethical atmosphere, organizational reputation, ethical organization, ethical loyalty, ethical content of services, ethical sales and ethical responsibility. Also, the variable of education was able to play a significant mediating role in the relationship between the ethical components and the ethical capital of the organization, which should be maintained and improved by formulating strategic plans.

Considering the importance and role of jihadi management in the resistance economy, the factor of strength of national power of management, and the special importance of managers' moral behavior, the moral hypocrisy of managers was investigated. The purpose is to designed the factors that reduce the moral hypocrisy of managers with a qualitative approach using the projection technique.

The research was interpretive and was organized with a qualitative approach and individual interviews and center interviews with projection technique in three parts: questions, word association and image capture. The statistical population was the managers of financial services who were selected by purposive sampling of 14 people until reaching theoretical saturation. The research tool was a semi-structured interview, using the four criteria of reliability, transferability, reliability and verification to evaluate the strength of the research and with the help of qualitative analysis MAXQDA software, data analysis was performed.

Qualitative analysis led to the design of a model of factors that reduce the moral hypocrisy of managers from the perspective of jihadi management, which shows that the reducing factors in 7 dimensions are value factors, managerial ability, responsibility, organizational justice, organizational transparency, work conscience and organizational commitment.

This study, by explaining the model of moral hypocrisy, provided the basis for recognizing the dimensions of the moral hypocrisy of managers as reducing factors of moral hypocrisy.

The ability to think critically is one of the skills that empowers managers to deal with new and unique issues in today's world and the age of information and communication. The purpose of this study is to identify the factors affecting the formation and promotion of managers' critical thinking. Which provided the ability to implement and operationalize in field studies.

This research is applied in terms of purpose and descriptive-correlational based on data collection. The statistical population of this study included all managers, numbering 174 people, of which 117 people were selected as a statistical sample based on Cochran's formula by simple random method. The data collection tool is a questionnaire of factors affecting the formation and promotion of researcher-made critical thinking with 49 items.

The research findings of the ks test showed that the test was parametric and Pearson correlation test showed that the effective factors in formation (communication and information, education and learning) and effective factors in promotion (media literacy, risk-taking and ambiguity tolerance). ) Has had a positive effect on the formation and promotion of managers' critical thinking.

Based on the research findings, it can be acknowledged that organizational managers are more successful by strengthening the effective factors in the formation and promotion of critical thinking in the organization.

One of the important organizational issues is the enhancement and improvement of the quality of urban management services. Cultural intelligence can be considered as one of the factors effective on the urban management that can set the grounds for the improvement of the quality of the services. The study at hand set out to systematically review the variables of the managers' cultural intelligence drivers model for in order to improve the quality of urban management services. To this end, the researchers used meta-synthesis to review this issue precisely and deeply, in which they referred to the valid documents and evidences in the electronic databases such as Google, Magiran, and Science Direct published from 1994 to 2019. Out of the huge number of initial document, 33 appropriate articles were identified. In order to analyze the selected articles, find the constituting concepts, and figure out the effective dimensions and factors, the two methods of content analysis and Delphi were applied using MAXQDA. The findings of the study were summarized into six primary factors, namely cognitive intelligence, attitudinal intelligence, religious intelligence, organizational identity, motivational intelligence, social capital, and behavioral intelligence, along with 19 secondary factors. Based on the findings of the study, it is suggested that since cultural intelligence is the prerequisite of providing quality services to the employees, the motivation to increase service quality will be enhanced when people have specific capabilities and skills and suitable channels of cultural intelligence are used in the appropriate organizational structure.

"Critical thinking" is a concept with very complex functions that highlights the intellectual and social interaction between individuals and different areas in the office environments. The overall purpose of the present paper is to construct and validate the Critical Thinking Scale so as to be used and operationalized in field studies.

The present research was applied in terms of purpose and survey in terms of description. In this regard, critical thinking issues were investigated using content analysis of scientific texts, expert opinion and performance reports of managers, and the researcher-made critical thinking questionnaire was completed by experts in order to gain the required validity and reliability. The reliability coefficient of the test was calculated to be 0.838 using Cronbach's alpha test.

Factor analysis of critical thinking items showed that 98.896% of the desired variance was explained by the components of this questionnaire and after one Varimax rotation of factors, the correlation between each item with each component was determined in the optimal case. Based on this, fourteen components of awareness, presumption, communicative rationality, open-mindedness, questioning, critical evaluation, analysis, self-regulation, flexibility, constructive critique, reasoning, free thinking, judgment and inference were selected and extracted as components of critical thinking.

According to the research findings, it can be concluded that critical thinking is a multifaceted concept with various dimensions and components. Therefore, it cannot be studied with specified and limited dimensions and components.

The purpose of this study is to design a model for managing the ethical and professional attitude of employees in government organizations.

The present research method is a mixed (qualitative-quantitative) research. In the qualitative part, the strategy used was the Foundation's data theory (Grand Theory). The statistical population consisted of university professors in the field of human resource management and senior managers of government organizations, which were sampled as snowballs, and finally 12 experts were selected as samples. The data collection tool was the interview. And data analysis was open source and selective coding. In the quantitative section of the statistical population of the study, senior, middle and senior bachelor's degree managers of government organizations were in Tehran, and 384 people were selected as a sample using cluster sampling. Finally, the data were analyzed using factor analysis and path analysis. In this research, laser software and SPSS software were used. .

The results of the study showed that causal conditions include organizational commitment, the context of the organization includes organizational climate, the main phenomenon includes job satisfaction and dependence, strategies include proper management and support of employees, intervening conditions include salary and rewards that result That is, successful ethical and career management ends. Also, in examining the results, the ranking of factors was equal to the component of organizational commitment, proper management and support of employees, salaries and bonuses, job satisfaction and dependence, and spatial organization, respectively.

Based on the findings of the study, it was found that awareness and management of employees' job ethical attitudes is one of the most important factors for human resource management in the organization and organizational commitment, organizational climate, job satisfaction and dependence, proper management and employee support. Salaries and bonuses are effective in the successful management of ethical and professional attitudes.

Validity and reliability are important issues in the field of testing concepts and research variables. "Cultural Accounting" is one of the concepts with many functions that considers the social and cultural interaction between individuals and domains in the accounting environment, and must be developed in a way to enable implementation and operationalization in field studies. The present study has been done through descriptive-survey method, aiming to construct and validate cultural accounting scale. In this regard, using expert opinion and content analysis, the reports of the board of directors of the companies were reviewed, and finally a researcher-made cultural accounting questionnaire was completed by the experts to obtain the required validity and reliability. After collecting data, the reliability index of the test was calculated using Cronbach's alpha (0.866). The factor analysis of cultural accounting questions suggested that more than 63.516% of the variance is explained by the components of this questionnaire. After a turnaround of the Varimax type factors, the correlation between each question with each component was determined at the optimal state, and based on it, eleven components (the distance of power and authority, individualism versus collectivism, assurance or uncertainty, maleism versus feminism, long-term versus short-term viewpoint, communism versus specificism, analysis versus synthesis, concentrism versus eccentrism, time sequence versus temporal symmetry, acquired versus assigned status, equivalence versus hierarchy) were extracted and selected as components of cultural accounting.According to the research findings, this questionnaire (checklist) can be used to measure the level of cultural accounting in organizations and companies admitted to the stock exchange. Using this tool, one can create a more accurate and more logical accounting environment, and generally provide a scientific method of employment of this environment.

The art of management entails the maximum benefit from the thought and creativity of the employees, and participation is regarded as one of its methods. This qualitative research is intended to identify factors affecting the employees’ participation in organizations. This is an applied research in terms of the results, and it is explorative in terms of the purpose. The statistical sample is composed of university professors and managers and experts of the Ports and Maritime Organization of Mazandaran province. The sampling method was purposeful, and the snowball method was used to identify the experts to reach to theoretical saturation. Interviews were performed to collect data for the analysis of which thematic analysis was conducted through Maxqda software. Based on the results, the factors affecting the participation of employees in the organization include management factors, structural factors and organizational processes, job factors, value and ethical factors.

The purpose of the present study is to explain the model of the orientation of the possible choices faced by actors in the theory of cultural accounting and to study its prioritization and validation. According to Parsons Theory, the categories of generalism and specialism in the theory of cultural accounting are considered as one of the possible choices faced by actors in the accounting environment. The study employed mixed methods research techniques and used the ground theory for qualitative and survey method for quantitative data collection in the form of an exploratory research design. For data analysis, three-step open, axial and selective coding and MaxQDA10 software were used. The data were categorized in two categories, 13 components and 68 indicators, and the applied model was designed. The qualitative section employed purposeful sampling method where appropriate semi-structured and in-depth interview questions were used. The findings of the present study show that the category of generalism is composed of the component of organizational current affairs with the highest weight and the professional accountability component with the least weight. Also, the ethnicity and the regionalism components make up the specialization category with the highest and lowest weight, respectively. Therefore, it can be concluded that the model of the orientation of the choices of actors shows that in general, specialism and its components enjoy more attention than generality, and have a more important position in the accounting environment with respect to the cultural accounting approach.

Validity and reliability are important issues in the field of testing concepts and research variables. "Cultural Accounting" is one of the concepts with many functions that considers the social and cultural interaction between individuals and domains in the accounting environment, and must be developed in a way to enable implementation and operationalization in field studies. The present study has been done through descriptive-survey method, aiming to construct and validate cultural accounting scale. In this regard, using expert opinion and content analysis, the reports of the board of directors of the companies were reviewed, and finally a researcher-made cultural accounting questionnaire was completed by the experts to obtain the required validity and reliability. After collecting data, the reliability index of the test was calculated using Cronbach's alpha (0.866). The factor analysis of cultural accounting questions suggested that more than 63.516% of the variance is explained by the components of this questionnaire. After a turnaround of the Varimax type factors, the correlation between each question with each component was determined at the optimal state, and based on it, eleven components (the distance of power and authority, individualism versus collectivism, assurance or uncertainty, maleism versus feminism, long-term versus short-term viewpoint, communism versus specificism, analysis versus synthesis, concentrism versus eccentrism, time sequence versus temporal symmetry, acquired versus assigned status, equivalence versus hierarchy) were extracted and selected as components of cultural accounting.According to the research findings, this questionnaire (checklist) can be used to measure the level of cultural accounting in organizations and companies admitted to the stock exchange. Using this tool, one can create a more accurate and more logical accounting environment, and generally provide a scientific method of employment of this environment