babak zakizadeh

Perceived environmental uncertainties are among the obstacles to the development of online stock trading. Social cognitive theory can play an important role in adoption and usage of online stock trading by predicting changes in individual investors' behavior. Therefore, the purpose of this study is to investigate the effects of different dimensions of perceived uncertainties on the intention to adopt online stock trading by individual investors. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 373 investors. The time period of this study is fourth seasons of year 2021 as well as first seasons of year 2022. Data analysis was performed using structural equation modeling. According to the research findings, different dimensions of perceived uncertainties (perceived technology uncertainty, perceived regulatory uncertainty, perceived service intangibility and perceived information asymmetry) affect online stock trading. The variable of trust has a moderating effect on the relationship between perceived technological uncertainty and perceived information asymmetry with the intention to adopt online stock trading. The variable of perceived benefits has a moderating effect on the relationship between perceived technology uncertainty and perceived regulatory uncertainty with the intention of adopting online stock trading. In general, new technologies can help individual investors make rational decisions.

Religiosity as a cultural and psychological factor affects the attitude and behavior of professionals such as auditors. In this regard, this study attempts to investigate the effect of intrinsic Islamic religiosity (IIR) on auditors' judgment. The required data were collected through the distribution of questionnaires among 205 auditors. The research data were analyzed using one way analysis of variance, Ordered logistic regression and binary logistic regression. According to the research findings, there is a significant difference between the auditors' judgments with high (low) IIR scores. This means that auditors with a higher IIR score, while establishing better interaction with clients, they trust the documents provided by them more. In this research, a scenario was designed to assess the judgment of auditors regarding the adequacy of a provision for doubtful debts. According to the results of ordinal and binary regression models, out of the 11 studied variables, only three variables (age, experience and Islamic worldview score) have an effect on the amount of provision proposed by auditors for doubtful debts. Based on the research findings, Islamic beliefs and values accepted by auditors have an effect on their judgment. Therefore, it is suggested that accounting and auditing standards boards and accounting and auditing firms pay special attention to this issue.

Mobile technology is technology that is always available. Mobile devices reduce the need for expensive technology, such as landline carrier services. Mobile technologies provide individual investors with the opportunity to access financial information at any time and place they need. Therefore, this study attempts to investigate the antecedents affecting the adoption and use of mobile technologies by individual investors in the Tehran Stock Exchange.

The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data collected through the distribution of questionnaires among 310 individual investors. In this study, a simple random sampling was used. The time period of this study is the first half of 2024. Hierarchical regression method was used to analyze the data.

This study includes two dependent variables of making investment decisions and stock trading. This study includes two dependent variables of making investment decisions and stock trading. Independent variables included objective knowledge, subjective knowledge, investment confidence, risk tolerance, mobile financial services familiarity, portfolio value, investment type, gender, education, income and workplace. These variables entered into the model in three stages. Regarding the first two models of both dependent variables, all the variables included in the models were significant. Regarding the third model of the first dependent variable (use of mobile technologies to make investment decisions), except for the variables related to familiarity with mobile financial services, the rest of the variables were significant. Regarding the third model of the second dependent variable (use of mobile technologies for stock trading), all variables were significant.

Since the development of financial technologies, mobile financial services, and the future potential in open banking is done with the purpose of meeting the needs of users, therefore, understanding the investors' characteristics as antecedents of mobile investing adoption is of interest. Furthermore, regulatory development for mobile investing in the financial technologies is also necessary in order to increase trust and better serve investors. Finally, mobile technologies can help individual investors to access easier of transactions and automate portfolio management and allocation.

Behavioral biases are systematic and predictable errors that can occur in making financial decisions. Bailard, Biehl and Kaiser five-way model is one of the general models for understanding and identifying behavioral biases. Based on this, the purpose of the current research is to investigate the behavioral biases of individual investors using Bailard, Biehl and Kaiser five-way model. The population of this study was individual investors of the Tehran Stock Exchange. The data was collected by questionnaire from a sample of 216 individual investors. Snowball sampling was used for gathering data. Structural equation modeling and non-parametric tests were used to analyze the data. The main variables of the research were the personality traits of investors, behavioral biases (i.e., disposition effect, anchoring, and herding) and demographic variables (i.e., gender, age, marital status, education, income, experience). Based on the model of Bailard, Biehl, and Kaiser the personality traits of investors are divided into five personality types: adventurer, celebrity, guardian, individualist, and straight arrow. This division is based on two main dimensions "careful-impetuous" and "confident-anxious". The research findings showed that the personality traits of investors affect their behavioral biases. In addition, all five personality types were compared two by two according to the three behavioral biases. For example, it was verified that celebrity and guardian investors were different from each other in the three behavioral biases. The findings showed that gender and education have a significant effect on the disposition biases. Gender, age, and experience have a significant effect on herding biases. Age has a significant effect on anchoring biases. Finally, understanding and recognizing behavioral biases can help individual investors and policymakers to make intelligent decisions by minimizing behavioral biases. Bailard, Biehl and Kaiser five-way model can play a pivotal role in realizing this important goal.

Family financial management involves the systematic and comprehensive oversight of household finances, significantly contributing to the financial well-being. A key aspect of every household is the active involvement of spouses in managing finances, with financial literacy playing a crucial role in this process. This study aims to explore the relationship between financial literacy and the allocation of financial responsibilities within households, with a focus on demographic factors. The research is applied in purpose and employs a descriptive cross-sectional design for data collection. The study population consists of couples residing in Khuzestan and Kurdistan provinces, with 213 couples selected through simple random sampling. To test the research hypotheses, Cohen’s kappa coefficient, binary logistic regression, and dyadic multilevel regression modeling were utilized. The findings indicate that couples participate in various aspects of household financial management, including shopping and home accounting, credit and debt repayment, saving and investing, and insurance. Additionally, while couples show some agreement on the division of financial responsibilities (such as proposing, decision-making, and implementation), this agreement is relatively weak. Dyadic multilevel regression results reveal that men predominantly hold financial decision-making power. Among seven demographic variables examined, only gender and education significantly influence financial literacy, both subjective and objective.

Neurotransmitters are the chemical messengers nerve cells use to transmit signals to target cells. Neurotransmitters affect the behavioral aspects of investors' performance. Therefore, this study investigated neurotransmitters' effect on individual investors' behavior by using structural equation modeling. To achieve this goal, exploratory and confirmatory factor analysis has been used. The study is applied research and utilizes a survey methodology. The required data were collected through the distribution of questionnaires among 315 individual investors. This study was done in the Tehran stock exchange's second and third seasons of 2023. According to the research, neurotransmitters through eight components of adrenaline or epinephrine, noradrenaline or norepinephrine, dopamine, serotonin, GABA (gamma-aminobutyric add), acetylcholine, glutamate, and endorphins affect the behavior of individual investors. Based on the second-order confirmatory factor analysis, the GABA component (0.39) has the highest impact, and adrenaline or epinephrine (0.25) has the least effect on the behavior of individual investors. The findings indicate the necessity of redefining rationality and considering its effects on investors' decisions and behavior.

The individual opinion towards different issues of life affects the way they behave in marital relationships. Also, people's view on money and material things is important for the quality and quantity of marital relations. The present study attempts to investigate the relationship between materialism and marital satisfaction with mediating the perception of marriage importance. In terms of the method, this study was descriptive-correlation. The statistical population of this study included married people. The sample size was determined to be 308 people, by using available sampling. The setting of this research was the Khuzestan province of Iran. The period of data collection was the second and third seasons of 2023. To collect data related to marital satisfaction, the study of Fowers & Olson (1993), materialism from the research of Richins (2004), and the perception of marriage importance from the study of Li (2011 and 2015) were used. Structural equation modeling was used to analyze the research data. According to the research findings, there is a significant correlation between marital satisfaction, materialism, the perception of marriage importance, age, and income. The research findings show the variables of materialism, age, and income decrease marital satisfaction, and on the other hand, the perception of marriage importance increases marital satisfaction. In addition, the perception of marriage importance had a mediating effect on the relationship between the variables of materialism, age and income with marital satisfaction. In general, the findings of this study are compatible with the incompatibility of materialism and children model, as well as the marital paradigms theory. This means that one opinion towards marriage affects their willingness to get married.

The demand and supply of capital is one of the serious concerns of entrepreneurial projects. The family can be considered a suitable source for financing the entrepreneurial projects of its members. Therefore, the purpose of this study was to investigate the financing of entrepreneurial activities from the two perspectives of capital supply and demand, with emphasis on familism as well as risk and return. This study was practical in nature and considered a descriptive-exploratory in terms of data collection method. The required data were collected through two separate questionnaires. Each questionnaire included three parts (1) demographic information and specific questions, (2) familism questions, and (3) a scenario with related questions. The population of this study included technological companies under the supervision of Science and Technology Parks (demand sector) and retail investors (supply sector). The data of the demand sector was analyzed using logistic regression and factorial designs, and the data of the supply sector was analyzed using multiple and hierarchical regression. According to the research findings, in the capital demand sector, the influencing variables were age, education, household size, skill and experience, and business goals. In addition, entrepreneurs pay attention to the risk and return when making decisions related to the financing of their projects. In the capital supply sector, the influencing variables were investment experience, planning, business goals, traditionality, familism, investment return, startup team capability, track record, risk of failure, and the exit plan available. In general, the findings of this study lead to a better understanding of the role of familism in new venture financing with regard to risk and return. It is also recommended that policymakers and entrepreneurs consider socio-psychological factors in addition to economic factors in the financing.

Financing has significantly contributed to the growth and development of the agricultural sector and remains a major concern for policymakers and those working in this field. This study aims to assess the effectiveness of agricultural financing, focusing on individual risk propensity and psychological factors. Methodologically, this study employs a descriptive-correlational design and structural equation modeling. The study's population consists of borrowers from Bank Keshavarzi Iran, with a statistical sample size of 225 participants. Data was gathered through a questionnaire and analyzed using structural equation modeling with SPSS version 26 and Amos version 24 software. The study examines two main constructs and nine sub-constructs. The main constructs are individual risk propensity, which includes financial, social, career, ethical, and institutional risks, and the effectiveness of agricultural financing, which encompasses usefulness, reliability, accessibility, and flexibility. The findings indicate that individual risk propensity positively and significantly influences each of the components: usefulness, reliability, accessibility, and flexibility. Furthermore, individual risk propensity positively and significantly impacts the overall effectiveness of agricultural financing. These findings can assist policymakers and bank managers in better understanding customer risk-taking levels and identifying the causes of risk in their businesses.

The tournament theory explains promotion trajectories to top management positions and the behavioral effects of managerial incentive schemes in public firms. Competing for a prize (e.g., the CEO position) is the main idea of the tournament theory. This means the prize is awarded based on the contestants' rank in the contest, which captures relative rather than absolute performance. Based on tournament theory, behavioral incentives are important in improving employees' performance. According to the tournament theory, if there is an incentive, the effort of the participants in a competition (competition) increases, which in turn improves their performance. The incentives considered by the tournament theory come from three commonly recognized design constructs. (1) The pay spread, or the absolute difference between the winner’s compensation and the runner-up. (2) Tournament size is a function of the breadth of the tournament (the number of unique competitors) and its depth (the number of possible contest levels). (3) Random component consists of unpredictable factors such as luck. This research includes the first two dimensions. Therefore, this study investigates the behavioral effects of promotional systems based on tournament theory in auditing. In terms of the type of research, the research was applied based on the path of descriptive type, cross-sectional time, and the implementation of the field type. In terms of the method, this study uses descriptive correlation and structural equation modeling. The population of this study includes the auditors and the sample size is 211 people. These auditors are facing tournament-like promotion pressures, which is also considered in this research. Since the position of a partner is the highest organizational level in audit firms, partners do not face the pressures of a job promotion. Therefore, they were excluded from the statistical population. The required data was collected through a questionnaire based on a five-point Likert scale. The period of this research was the second and third seasons of 2023. In designing research questions, research literature was used, especially Smith et al. (1983), Herrbach (2001), Hurtt (2010), and Pruijssers et al. (2020). Research data has been analyzed using structural equation modeling. This study includes two independent variables (perceived pay spread and perceived tournament breadth) and three dependent variables (self-interested behavior, skeptical judgment, and cooperation). According to the research findings, the perceived pay spread and perceived tournament breadth increase self-interested behaviors. Also, the perceived pay spread and perceived tournament breadth decrease cooperation. Finally, the perceived pay spread reduces the skeptical judgment. On the other hand, the perceived tournament breadth has no significant effect on the skeptical judgment. Among the other findings is that the size of the audit firm has a positive and significant effect only on the dependent variable of cooperation, and on the other hand, it does not have a significant effect on the other two dependent variables (self-interested behavior, skeptical judgment).Based on the tournament model, it is possible that in professional institutions such as auditing, the pay spread may have a locked-in and therefore highly dedicated nature due to their exclusive nature. This means that in professional institutions, ownership is non-negotiable. Also, the partners' human, social and communication capital is released from the institution, and therefore, its value may decrease if it is transferred to another institution. Based on the tournament model, in professional institutions, The highly dedicated nature of the reward in the promotion can affect the temporal orientation and incentives of the participants. When the pay spreads are highly dedicated, the motivation to work more and strengthen the ethical climate increases. However, the findings of this study show that contextual factors significantly impact the understanding and designing of tournament-type promotion setups. Also, according to the research findings, some contextual factors in the auditing profession can improve our understanding of how to be promoted to partner based on the tournament model. Since the partner's position is limited in auditing firms and is very difficult to achieve, the tournament's perceived breadth can cause quality reducing behaviors, less cooperation and fewer skeptical judgments. Also, the perceived breadth of the tournament can be considered a formidable challenge for the success and profitability of audit firms.According to the research findings, unusual incentives to partners adversely affect auditors' attitudes and behavior. This means it affects auditors' perception of controllable parameters in promotion systems based on the tournament model. Because the highest position in audit institutions is the partner position, it is suggested that practitioners and decision-makers pay more attention to the effects of designing promotion systems based on the tournament model in audit institutions. In general, it is better to pay attention to the effects of incentives on auditors' behavior in audit institutions.

The purpose of this study was to investigate the impact of role stressors on job outcomes in the auditing profession with the mediating effect of job burnout, psychological well-being, mental vitality and flexibility. In terms of the method, this study was descriptive-correlation and structural equation modeling. The statistical population of this study included auditors working in audit firms. The period of research data collection was the first half of 2022. Sample size is 170 auditors. The required data was collected through a questionnaire. The current study includes 10 variables. Variables of role conflict and ambiguity, overload, job burnout, psychological well-Being, vitality, flexibility, job satisfaction, and desire to leave were measured respectively through the scales developed by (Rizzo, House & Lirtzman, 1970), (Beehr, Walsh, & Taber, 1976), (Maslach, 1982), (Diener, Emmons, Larsen, 1985), (Ryan & Frederick, 1997), (Rothausen, 1994), (McNichols, Stahl, & Manley, 1978), and (Chatman, 1991). Research data has been analyzed using structural equation modeling. The research findings show that role stressors (ambiguity, conflict and overload) have a positive and significant effect on job burnout (P>0.05). Job burnout also has a negative and significant effect on psychological well-being (P>0.05). Vitality and flexibility have a positive and significant effect on psychological well-being (P>0.05). In addition, psychological well-being has a positive and significant effect on job satisfaction and job performance (P>0.05), and a negative and significant effect on the turnover intentions (P>0.05). On the other hand, vitality and flexibility variables have no significant effect on job performance and desire to leave (P>0.05).

Neurotransmitters, emotional intelligence, and personality traits are the key factors that affect the behavior and decisions of individual investors. This study aimed to investigate the effects of neurotransmitters, emotional intelligence, and personality traits on the behavior and decisions of individual investors simultaneously, in the Tehran stock exchange.    

Design/methodology/approach: 

In terms of purpose, the current research was practical. In terms of method, it was a descriptive survey research. In terms of time, it was a cross-sectional research. The research data were collected through a questionnaire and convenience sampling method. The sample size was 212 individual investors. Composite reliability, average variance extracted, convergent validity and divergent validity were used to measure the validity and reliability of the questionnaire. Data were analyzed using structural equation modeling.

This study includes 19 constructs (variables). These constructs include dopamine, serotonin, norepinephrine, and epinephrine (neurotransmitters); Self-appraisal of emotions, other’s emotion appraisal, use of emotion and regulation of emotion (emotional intelligence); extraversion, neuroticism, openness, conscientiousness, and agreeableness (personality traits); investment horizon, risk attitude, personalization of loss, confidence, and control (investors' behavior); and investors' decisions. The current study includes six main hypotheses and 78 sub-hypotheses. The research findings showed that neurotransmitters, emotional intelligence, and personality traits affect the investors' behavior and decisions.   

Originality/value: 

The findings of this study showed that the neurofinance and behavioral finance have a key role in decision making of policymakers and investors. Finally, the findings of this study would provide new horizons in neurofinance and behavioral finance.

Green consumption involves consumers' efforts to protect the environment and is a key factor in social responsibility and sustainable development. As consumer interest in green products grows, understanding their attitudes and intentions toward these products becomes increasingly important. These attitudes are significantly influenced by consumers' perceptions and beliefs. Promoting green product consumption requires a comprehensive understanding of how consumers perceive these products from multiple perspectives. Traditional theoretical models have struggled to thoroughly address the emotional aspects of consumer decision-making. The theory of double-entry mental accounting provides an effective framework for examining changes in consumers' emotions during the consumption process. According to this theory, people use a double-entry mental account (encompassing pleasure attenuation and pain buffering) when making purchasing decisions. Therefore, this study aims to investigate how consumers' perceived value affects their intention to purchase green products, with a focus on double-entry mental accounting and consumption sensitivity.

This applied research is based upon a descriptive survey of the consumers of Fars and Khuzestan provinces using adaptations of questions from existing literature. The data was collected through questionnaires. The research questionnaire was split into two parts: A) demographic information, and B) questionnaire items. Data analysis was done using structural equation modeling, by using SPSS version 26 and Amos version 24 software. A total of 315 questionnaires were collected in this study, of which 308 were valid questionnaires.

This research consists of four constructs: perceived benefits, perceived sacrifice, double-entry mental accounting, and green consumption intention. Perceived benefits include functional value, social value, emotional value, and green value. Perceived sacrifice involves economic risk and time risk. Double-entry mental accounting contains the coefficient of pleasure attenuation and the coefficient of pain buffering. According to the research findings, perceived benefits, perceived sacrifice, and double-entry mental accounting have a significant effect on green consumption intention. The findings of this research show that functional value is the most important component of perceived benefits. Furthermore, among the components of perceived sacrifice, the value of economic risk is more important than time risk. The findings show that, compared to perceived sacrifices, perceived benefits have a greater impact on consumers' purchase decisions. Moreover, the components of double-entry mental accounting have a partial mediation effect on the relationship between perceived benefits and sacrifices with green consumption intention. In other words, based on double-entry mental accounting, the perceived benefits and sacrifices of consumers differ with varying consumption sensitivity. The findings show that promoting the pleasure attenuation of green consumption improves the consumption experience and consequently reduces pain buffering. These issues increase the intention to consume green products. Finally, consumption sensitivity has a moderating effect on the relationship between perceived benefits and green consumption intention, as well as on the relationship between the coefficient of pleasure attenuation and green consumption intention. This means that increasing pleasure attenuation and reducing pain buffering could lead to an improvement in consumers' perceived value and their green consumption intention.

Therefore, an increase in the perception of manufacturers and consumers concerning perceived benefits, perceived sacrifice, double-entry mental accounting, and consumption sensitivity would expand the possibility of green consumption culture. Manufacturers should also pay attention to increasing the enjoyment of green consumption and reducing the pain of payment associated with green consumption. For instance, using bundled sales, offering coupons, or giving small gifts to consumers can make the price of green products more affordable. In general, sales strategies are effective ways to reduce the pain of payment and increase the pleasure of green consumption.

Financial health has a significant impact on business continuity. Factors affecting financial health are crucial for all companies. Nowadays, in addition to economic factors, social and environmental factors influence the financial health of companies. Therefore, this research aims to investigate the effects of sustainability accounting components on the financial health of manufacturing companies. In terms of aim, the current research was applied. In terms of data collection, the present study was descriptive-survey. The research data was collected through a questionnaire. The population of this study included senior accountants and financial managers of Iranian manufacturing companies. Data analysis was done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 172 accountants. According to the research findings, four components of sustainability accounting (i.e., accounting ethics awareness, voluntary accounting proactiveness, transparency accounting mindset, and corporate social responsibility report) affected financial health significantly. On the other hand, the component of human capital disclosure had no significant impact on financial health. In today's business environment, social and environmental issues have a key role in gaining competitive advantage. Therefore, companies should disclose information about their social and environmental performance. This would able them to improve their financial health by increasing sales.

In neuroscience, decision-making is considered a sensory process that begins in the Brian cortex. When making decisions, sensory information must be interpreted and translated into behavior. In this regard, this study has attempted to investigate the effects of a new branch of neuroscience (Neuroaccounting) on financial and budget decisions. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 245 individual investors. Data analysis has been done using structural equation modeling. This study includes two independent variables, stimuli-relay (SR) and intuition. The dependent variables of this study are: (1) dynamic cognitive processing (DCP) with four subconstructs: multi-dimensional perceptual space (MDPS), behavioral outcome space (BOS), resolution and optimization. (2) Expertise includes two subconstructs: memory and resolution-Ex. According to the research findings, the variables of SR and intuition have positive and significant effects on the variables of DCP and expertise. Also, the research findings show that two independent variables have a positive and significant effect on the six sub-constructs of the study. Finally, when making financial and budget decisions, managers should consider internal and external information as well as the consequences of choosing a specific decision.

The significance of efficient human resources in ensuring organizational success and continuity is indisputable. Accountants, as key employees, can significantly contribute to achieving organizational goals. This includes reducing costs, gaining a competitive advantage, and managing risk. Consequently, the physical and mental well-being of employees, particularly accountants, is a critical concern for organizations. This study aims to investigate the impact of accountants' physical and mental health on organizational success..

This research employed a correlational design using structural equation modeling (SEM). The sample comprised 209 accountants working in manufacturing companies, selected through convenience sampling. Data was collected using a standardized questionnaire. SEM analysis was conducted using AMOS software.

The results of the hypothesis tests indicated that both physical health constructs (physical activity, nutrition, and environmental conditions) and psychological constructs (emotional well-being, psychological well-being, and social well-being) had a positive and significant impact on organizational success. Among the physical health constructs, physical activity had the greatest impact, while among the mental health constructs, emotional well-being had the greatest impact on organizational success.

The findings of this research demonstrate that both physical and mental health factors influence the performance of accountants. Therefore, it is imperative for accountants to engage in formal and regular programs to maintain and improve their physical and mental well-being. Additionally, policymakers and organizational managers should allocate sufficient resources and efforts to enhance the physical and mental health of their employees, particularly accountants.

People's perception of the wealth and the rich plays a key role in their efforts to work, earn and become rich. In this regard, we are attempting to investigate the factors affecting on people's intention to get wealth with emphasis on psychological and social aspects. In terms of the method, this study is descriptive-correlation and structural equation modeling. The population of this study is adults over 18 in Tehran and the statistical sample size is 385 people. The required data was collected through a closed questionnaire in the form of a five-point Likert scale. Research data has been analyzed using structural modelling. According to the research findings, the variables of explicit perception of the rich and implicit perceptions of the rich have a significant positive effect on the three variables of perceptions of wealth, individual behavioral control and intention to make money. Moreover, the two variables of perceptions of wealth and behavioral control positively affect the intention to make money. Finally, the variable of motivation to build wealth has a moderating effect on the relationship between four variables (explicit perception of the rich, implicit perception of the rich, perception of wealth and individual behavioral control) with the intention to make. In general, the findings showed that the wealth and income of citizens can play a vital role in the economic and social development of the country.

Banking applications serve as mobile tools enabling users to carry out essential banking tasks on their mobile devices. Materialism, defined as a focus on acquiring materialistic goods and physical comforts, is the central theme of this study, which investigates its influence on the use of banking applications. The research is grounded in the extended theory of planned behavior, with a practical and descriptive survey methodology. Data were collected from 282 users of banking apps via questionnaires, and the analysis was conducted using Structural Equation Modeling. The findings showed that attitude, subjective norms, and perceived behavioral control together explained 56% of the variance in behavioral intention. By incorporating the three dimensions of materialism—success, centrality, and happiness—the research extended the theory of planned behavior, increasing its effectiveness in explaining the intention to use banking apps. Moreover, the findings revealed that attitude played a mediating role between the three dimensions of materialism and the intention to use banking apps. Additionally, the subjective norms mediated the relationship between success and happiness and the intention to use the apps. However, perceived behavioral control did not act as a mediator between the dimensions of materialism and the intention to use mobile apps. These findings offer valuable insights for the users of banking apps, policymakers, and bank managers.

Financial planning helps households in achieving their financial goals and dealing with the unexpected events in life. Based on this, the purpose of this study is to investigate the antecedents affecting household financial planning through the use of the expanded theory of planned behavior. In terms of the method, this study is descriptive-correlation and structural equation modeling. The population of this study includes the Iranian household and the sample size is 328 people. The required data was collected through a questionnaire. Research data has been analyzed using structural equation modeling and through SPSS version 26 and Amos version 24 software. According to the research findings, all three components of cultural values (familism, affect and cognition) and financial knowledge have a positive and significant effect on the intention of financial planning (p < 0.01). Also, the two variables of financial attitude and perceived behavioral control have a mediating effect on the relationship between the components of cultural values and financial knowledge with the intention of financial planning (p < 0.01). Therefore, cultural values as an important antecedent on people's financial behavior require special attention of households and policy makers.

Nowadays, most industries use plastic in their production process. Environmental pollution caused by plastic is long-term and therefore it is necessary for everyone to do their part to minimize. In this regard, this study attempts to investigate the impact of environmental management accounting practices on minimizing plastic pollutions. In terms of the method, this study is descriptive-correlation and structural equation modeling. The statistical population of this study included accountants working in manufacturing companies. Sample size is 215 accountants. The required data was collected through a questionnaire. Research data has been analyzed using structural equation modeling and through SPSS version 26 and SmartPLS version 3 software. According to the research findings, the variables of environmental information, environmentally-related activity and corporate environmental strategy have a direct and significant effect on minimizing plastic pollutions. Also, two variables of environmentally-related activity and corporate environmental strategy have a mediating effect on the relationship between environmental information and minimizing plastic pollutions. Finally, the research findings showed that environmental management accounting procedures play a significant role in protecting the environment.

Nowadays, information technologies play an essential role in the success of accountants, and therefore, studying the factors affecting this process is very important. In this regard, this study attempts to investigate the factors affecting the adoption and implementation of information technologies by accountants based on the technology acceptance model. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data collected through a questionnaire. The population of this study was the accountants working in manufacturing, merchandising, and service companies of Tehran province. Regression analysis and structural equation modeling used to test the hypotheses and analyze the data. According to the research findings, the hypotheses derived from the conceptual model confirmed. This means that the more the accountants' perception of the ease of use and usefulness of new technologies increases, the more their attitude towards the use of these technologies improves. In addition, the more the attitude of accountants toward the use of new technologies strengthen, the more their intention and will to adopt and use these types of technologies will increase. Finally, the more the intention and willingness of accountants to adopt new technologies increases, the more they use likely these types of technologies. Based on the findings of this research, the technology acceptance model can explain the factors affecting the adoption and use of new technologies by accountants.

The firm culture expresses the way people feel about the work they do, organizational values ​​and the vision of the firm. Therefore, this study attempts to investigate the effects of firm culture on the adoption and implementation of modern management accounting practices in manufacturing firms. This study is practical in nature and is considered as a descriptive-exploratory in terms of data collection method. The required data collected through the distribution of questionnaires among management/cost accountants of 97 manufacturing firms. Multiple regression has been used to analyze the research data. The dimensions of firm culture used in this research are: innovation culture, people orientation culture, team-based culture, attention to details culture, stability culture, outcome orientation culture and aggressive culture. There were 15 modern management accounting practices used in this research. According to the research findings, four cultures of innovation, team-based, attention to details and aggressive have a positive and significant effect on the adoption and implementation of modern management accounting practices. In contrast, the three cultures of people orientation, stability, and outcome orientation do not have a significant effect on the adoption and implementation of modern management accounting practices. In general, firm culture can improve the performance of manufacturing firms by providing the necessary requirements for adoption and implementation of the modern management accounting practices

Financial instruments are tradable assets that can be used to raise capital, hedging, and speculating. Generally, accounting and reporting of financial instruments are complex. Until now, in Iran, two standards have been set for the financial instrument accounting. These standards are: 36 (presentation) and 37 (disclosure). In this regard, this study attempt to investigate the perception of accountants towards accounting standards related to financial instruments with emphasis on gender and individual characteristics. This study is practical in nature and descriptive-survey in terms of data collection method. The required data were collected through the distribution of questionnaires among 170 accountants working in the companies listed on the Tehran Stock Exchange. The research data were analyzed using one-sample t-test, multiple linear regression and Friedman test. According to the research findings, from the point of view of accountants, the accounting of financial instruments is complex. Also, the variables of gender, related offered at the university, on-the-job trainings and experience have an effect on the perceived complexity of accountants regarding the accounting of financial instruments from the four perspectives of identification, registration/measurement, disclosure and risk. Finally, the more the accountants' understanding of standards 36 and 37 improves, the more the application of such standards will be facilitated.

The ethical climate fit is one of the unique aspects of the professional identity of accountants. Therefore, this study attempts to investigate the effects of accountants' perceptions of the organizational ethical climate on their organizational attitudes using social-cognitive theory. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 305 accountants. The time period of this study is the second season of year 2022. The research data were analyzed using structural equation modeling method. According to the research findings, (1) Individual differences (self-efficacy and locus of control) have a positive and significant effect on the ethical climate fit. (2) The locus of control has a positive and significant effect on job satisfaction. (3) The ethical climate fit has a positive and significant effect on job satisfaction and organizational commitment. (4) Job satisfaction has a positive and significant effect on organizational commitment. Also, in this study, the effects of four control variables (number of job changes, number of employer changes, job level, and adjustment) on three variables of compatibility with the ethical climate fit, job satisfaction and organizational commitment. For example, the adjustment has a positive and significant effect on all three mentioned variables. Finally, the attitudes and beliefs of accountants towards senior managers are strongly influenced by the ethical climate fit.

In addition to economic and financial factors, other factors such as social, emotional and cognitive factors affect the decisions of individual investors. Therefore, it is necessary for financial institutions to pay due attention to the personality type of their customers when providing consulting services to them. This factor can have a great impact on their success. In this regard, this study attempts to investigate the behavior of individual investors based on the Myers & Briggs' 16 personality types. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data were collected through the distribution of questionnaires among 250 individual investors. Chi-square tests and post hoc tests (pairwise z-tests for independent proportions) were used to analyze the data. According to the findings of this research, the distribution of 16 personality types of the studied sample is different from the expected distribution (Myers-Briggs site). Also, there is a significant difference between the profiles of investors with introverted and extroverted, thinking and feeling, judging and perceiving personality types. Based on the pairwise z-tests, the existing differences are mainly caused by the aggressive profile. On the other hand, no significant difference was observed between the profiles of investors with sensing and intuition personality types. Finally, financial institutions can properly identify the tendencies and expectations of customers by focusing on the psychological and behavioral aspects obtained through the MBTI typology