mohammad nazaripour

Auditing plays a pivotal role in economic sustainability by ensuring financial transparency and reinforcing public trust. However, high rates of auditor turnover and retention difficulties seriously threaten the long-term effectiveness of the profession. To address the limitations of prior quantitative research and to gain a deep understanding of the lived experience of leaving the auditing profession, this study adopted an interpretive phenomenological approach. Data were collected through in-depth, semi-structured interviews with 20 former auditors possessing 5 to 29 years of professional experience. The interviews were analyzed using a three-stage coding procedure, and rigor was ensured through member checking, triangulation, and peer debriefing. The phenomenological analysis revealed four core themes: (1) entering the profession with hope, (2) gradual erosion of hope, (3) crisis of meaning and the moment of departure, and (4) reconstruction of meaning. The erosion of hope—identified as the primary barrier to retention—emerged from intense psychological pressure, excessive working hours, value conflicts, and structural constraints, ultimately culminating in a profound crisis of meaning and the pursuit of more dynamic career paths. The final phase involved redefining professional identity and achieving renewed satisfaction, underscoring that leaving auditing represents a multidimensional existential process intertwined with identity, psychological, and ethical transformations. The findings demonstrate that auditor turnover extends far beyond a mere occupational decision. Consequently, the study highlights the urgent need for organizational interventions - including psychological support, enhanced work–life balance initiatives, and flexible professional development pathways - to reduce turnover and retain experienced human capital within the auditing profession.

Weak supervision of agricultural credit allocation annually leads to widespread resource misallocation, rising non‑performing loans, and declining productivity at the national level. Accordingly, this applied qualitative study, using a grounded theory approach, proposes a localized and intelligent supervisory model for the Agricultural Bank that reduces credit risk, optimizes processes, strengthens continuous monitoring, and enhances the efficiency of the banking system. The study population consisted of experts from the Agricultural Bank, and the data were collected through 17 in‑depth semi‑structured interviews using purposive–snowball sampling. Data analysis was conducted through open, axial, and selective coding in MAXQDA 2020, resulting in the extraction of a six‑category paradigmatic model. The causal conditions included structural weaknesses, shortages of specialized personnel, and procedural deficiencies, while the central phenomenon was identified as upgrading supervision from inefficiency to structural coherence. Contextual and intervening conditions encompassed organizational constraints, macroeconomic pressures, and non‑specialist interventions. The strategies focused on smart supervision, reporting transparency, inter‑organizational coordination, and process reengineering. The model’s outcomes include reduced resource diversion, increased loan repayment, and enhanced national productivity, providing a practical framework for similar banks.

This study explores the potential of Lean Six Sigma leadership as a tool to improve the efficiency of Iran’s public sector budgeting system. Iran’s budgeting process faces significant challenges, such as bureaucratic complexity, lack of transparency, and inefficient resource allocation, underscoring the need for innovative leadership approaches. This research analyzes budget experts’ perceptions of the compatibility, applicability, barriers, and outcomes of adopting Lean Six Sigma leadership. This approach, which emphasizes process standardization, continuous improvement, and data-driven decision-making, can enhance transparency and operational effectiveness. Data were gathered in 2025 from 249 budget experts using a Likert-scale questionnaire. The study employed a descriptive-correlational design, with data analyzed using SPSS 28 and AMOS 26 through structural equation modeling. Findings show that the four main constructs—compatibility, applicability, barriers, and outcomes—account for 65.4% of the variance in the feasibility of Lean Six Sigma leadership. Second-order confirmatory factor analysis revealed that the "compatibility" construct, with a factor loading of 0.823, exhibits the strongest correlation with the feasibility of implementing Lean Six Sigma leadership, while the "outcomes" construct, with a factor loading of 0.319, shows the weakest correlation. This leadership style is indirectly associated with increased transparency, improved budget forecasting accuracy, and enhanced employee participation through process standardization, continuous improvement, and data-driven analysis. Identified key barriers, including organizational bureaucracy, resistance to change, and lack of expertise, are correlated with the need for robust managerial support, ongoing training, and the development of technological infrastructure. The "outcomes" construct is associated with potential benefits such as reduced financial corruption, increased public trust, and improved accountability in the public sector. This study provides a theoretical-practical framework for reforming public sector budgeting, which can serve as a guide for policymakers and public sector managers.

Today, a large portion of the global population uses virtual social networks, and privacy security is a major concern for users. Accordingly, the present study aims to examine privacy security in virtual social networks using the Double Mental Accounting theory. The study population consisted of users over 18 years of age on social networks (such as Instagram, YouTube, WhatsApp, Aparat, and Rubika). Data were collected via a questionnaire using sequential sampling, resulting in a sample size of 385 respondents. Structural equation modeling was employed to analyze the data. Findings indicate that perceived value significantly influences users’ intention to disclose personal information on virtual social networks. Perceived value also has a significant effect on Double Mental Accounting [pleasure adjustment coefficient (α) and pain reduction coefficient (β)]. Furthermore, Double Mental Accounting significantly affects users’ intention to disclose personal information. In addition, Double Mental Accounting mediates the relationship between perceived value and intention to disclose personal information. Finally, privacy sensitivity moderates the relationship between perceived value and Double Mental Accounting regarding users’ disclosure intentions. Based on the results, safeguarding user privacy—alongside improving individual and social well-being—can help sustain the functionality of virtual social networks. This study contributes new insights for future research by examining the psychological cost-benefit processing mechanisms among social network users.  

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.

Corporate governance plays a crucial role in protecting the interests of shareholders and other stakeholders. In this context, neuroscience seeks to assist companies in attaining organizational success and safeguarding the interests of all stakeholders by utilizing insights from various scientific disciplines. Consequently, the aim of this research is to explore the role of neuro-governance at the intersection of neuroscience and corporate governance. This study is practical in nature and is classified as descriptive-exploratory correlational research. The population comprises managers from manufacturing companies, with a sample size of 171 participants. Data were collected through a questionnaire, utilizing the snowball sampling method. The study was carried out during the third quarter of 2024, and the data were analyzed using structural equation modeling. The research findings demonstrate that all four independent variables—neuro-accounting, neuro-economics, neuro-ethics, and human nature—have a significant impact on neuro-governance. Neuro-accounting plays a vital role in guiding managers' financial and economic decision-making processes, while neuro-economics assists managers in optimizing the allocation of scarce resources. Neuro-ethics are essential for understanding and explaining the ethical decisions made by managers, and a thorough comprehension of human nature can aid in preventing unethical behavior and misconduct within organizations. The results of this research indicate that neuro-governance can improve corporate governance practices and business decision-making by providing new and more effective approaches. Overall, examining the human brain and the factors that influence it can significantly contribute to a deeper understanding of organizational decision-making processes.

All industrial activities rely on water, either directly for production or indirectly to support manufacturing processes. Given the severe water scarcity in Iran, manufacturing companies face substantial challenges in managing their water resources. This study investigates the barriers to adopting water accounting in Iran’s manufacturing sector amid the country’s ongoing water crisis. A novel six-dimensional framework is proposed that encompasses technical/infrastructural, regulatory/policy, human capital, cultural/organizational, economic/financial, and external environmental barriers. Using a descriptive–survey design, data were collected from 170 accountants and analyzed through exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM) using SPSS 26 and AMOS 24. The results indicate that technical/infrastructural barriers exert the strongest influence, followed by regulatory and policy gaps, while all six dimensions demonstrate interrelated effects. This study contributes a context-specific analytical framework that addresses the research gap in Iran’s underexplored manufacturing sector and provides practical insights for sustainable water management. By systematically identifying and evaluating the interconnected barriers, the research offers actionable recommendations to enhance the implementation of water accounting and promote more sustainable resource management practices.

Economic transactions today are highly complex and voluminous, making the identification and prevention of financial violations, such as tax evasion, a significant challenge that requires effective tools. Forensic accounting offers specialized techniques and methods to detect and address various financial irregularities. This study aims to examine the role of forensic accounting in reducing value-added tax (VAT) evasion through the application of the Fisher model. The research utilized a descriptive-correlational design and structural equation modeling. The study population consisted of accountants from manufacturing companies, with a sample of 252 participants selected using a convenience sampling method. Data were gathered via questionnaires distributed in the second half of 2024. Structural equation modeling was employed to analyze the data. The results reveal those independent variables—namely, the probability of detection, tax sanctions, tax ethics, tax justice, government spending, and forensic accounting—have a significant negative effect on VAT evasion. This suggests that an increase in any of these factors contributes to a reduction in VAT evasion. In conclusion, the findings offer valuable insights into the factors influencing VAT evasion and provide a basis for developing more effective policies to address this issue.

Religious centers serve as foundational institutions within Islamic societies, preserving cultural identity, transmitting religious knowledge, and supporting social welfare. Their ability to fulfill these roles depends on access to stable and sustainable financial resources. Among the core instruments of Islamic fiscal law, Khums—a divinely mandated obligation—stands out as both a legally significant practice and a substantial potential resource for strengthening the financial autonomy of religious institutions. As emphasized in Islamic jurisprudence, Khums contributes not only to institutional stability but also to social equity and spiritual development across Muslim communities.     Despite its deep theological and legal roots, existing literature has often limited its focus to doctrinal and jurisprudential debates, leaving the practical, managerial, and institutional dimensions of Khums underexplored. Critical issues such as mechanisms of collection, organizational coordination, public participation, transparency, and digital governance remain insufficiently addressed. This gap has resulted in the absence of an applied, strategic framework for operationalizing Khums as a sustainable financial resource.     To address this void, the present study employs a grounded theory approach to investigate the potential of Khums as a sustainable funding source for Shia religious centers. Drawing upon expert insights from scholars of Islamic economics, jurisprudence, and religious administration, the research identifies the multidimensional factors shaping the effectiveness of Khums, including legal–juridical foundations, social attitudes, managerial structures, and technological requirements. The primary objective of the study is to develop a comprehensive conceptual model that explicates how Khums can be transformed into a stable and efficient funding system while reinforcing religious identity, promoting social justice, and enhancing the autonomy of religious institutions. By integrating theological principles with contemporary governance and technological strategies, the proposed model provides a nuanced and actionable roadmap for policymakers and institutional leaders.

This applied research adopts a qualitative grounded theory methodology, appropriate for exploring complex socio-religious phenomena where empirical data must inform conceptual development. The study's target population consisted of experts in Islamic economics, religious governance, and Shia jurisprudence. Participants were selected through purposeful sampling and expanded via snowball sampling, ensuring both theoretical relevance and diversity. Theoretical saturation was achieved after 16 semi-structured interviews, representing a range of academic and practical perspectives.     Data collection relied on semi-structured interviews allowing participants to elaborate freely while adhering to the study’s thematic focus. Transcribed interviews were analyzed using MAXQDA 2020 through a structured, multi-stage coding process:     - Open Coding: Extraction of meaningful units, yielding initial concepts related to financial transparency, jurisprudential challenges, management inefficiencies, digital transformation, and social engagement.     - Axial Coding: Organization of categories within the paradigm model (causal conditions, context, intervening conditions, strategies, and outcomes), identifying the core phenomenon as “Khums as a sustainable financial mechanism for religious centers“.     - Selective Coding: Integration of categories to construct the theoretical framework, supported by 1,183 discrete codes across economic, social, jurisprudential, and managerial dimensions.     The study assessed trustworthiness using the fittingness criterion, ensuring alignment between data and conceptualization. This involved validating analytical depth, conceptual coherence, practical relevance, and contextual grounding. The resulting model provides a robust theoretical and operational foundation for enhancing financial governance in religious institutions.

3.1. Causal ConditionsThree major causal conditions contribute to the challenges of Khums collection:     - Inter-sectarian differences, particularly jurisprudential restrictions within Sunni legal frameworks, limiting its applicability and scope.     - Intra-sectarian disagreements among Shia authorities regarding allocation priorities and interpretive approaches.     - Operational and institutional barriers, including decentralized collection, weak organizational coordination, limited public awareness, and absence of a standardized framework.      These factors collectively limit the realization of Khums’ financial potential, which substantially exceeds actual collection levels. 3.2. Core PhenomenonCore PhenomenonThe central finding identifies Khums as a legitimate, equitable, and sustainable financial source with four essential dimensions:     - Preservation of Shia identity     - Promotion of social justice and redistribution     - Strengthening financial autonomy of religious centers     - Ensuring lawful and ethical income sources 3.3. Contextual FactorsThe sustainability of Khums is contingent upon:     - Public participation in decision-making and oversight,Adherence to jurisprudential rules, and     - Sincere spiritual intention in fulfilling a divine obligation.These contextual components enhance legitimacy and foster community engagement. 3.4. Intervening ConditionsFour major intervening dimensions shape system performance:     - Legal and structural frameworks,     - Institutional financial and managerial capacities,     - Transparency and public trust,     - Centralized oversight and policymaking.Among these, transparency and trust emerged as the strongest determinants, with 137 supporting codes.3.5. Strategic ActionsTo strengthen sustainability, the study identifies four strategic clusters:     - Digitalization and financial transparency (e.g., user-friendly Khums calculators, integrated digital platforms),     - Adaptive jurisprudential and policy reforms,     - Modern financial management and investment planning,     - Educational and cultural initiatives to enhance awareness and motivation.3.6. OutcomesImplementing these strategies leads to multidimensional positive outcomes:     - Economic outcomes: long-term financial stability, increased resource mobilization, and sustainable investment.     - Social outcomes: reduced inequality, improved welfare, and enhanced social cohesion.     - Spiritual and identity outcomes: reinforcement of religious identity and moral commitment.     - Religious innovation outcomes: strengthened capacity for research, training, and institutional development.     - These findings position Khums as a multi-purpose instrument capable of advancing economic empowerment, social justice, and religious-cultural sustainability.

This study demonstrates that Khums possesses far greater potential than traditionally recognized. As both a fiscal instrument and a moral–religious obligation, Khums can strengthen the financial independence, social influence, and identity cohesion of religious centers when supported by transparent management, technological integration, community participation, and coherent policymaking.     The grounded theory model highlights the interconnectedness of causal, contextual, intervening, and strategic factors necessary for effective implementation. Key determinants—such as financial transparency, public trust, centralized oversight, and digital governance—play decisive roles in enhancing system performance. Simultaneously, spiritual elements like adherence to jurisprudential principles and sincere intention ensure legitimacy and community acceptance.     By proposing an integrated economic–justice framework, this study fills a significant gap in Islamic finance literature. The findings demonstrate that Khums can serve not only as a revenue source but as a transformative mechanism that combines economic empowerment, social welfare, identity preservation, and religious innovation. The model offers practical guidance for policymakers, religious authorities, and institutional managers seeking to modernize and optimize the administration of religious financial assets.     Ultimately, the study shows that when supported by institutional reforms and community engagement, Khums can evolve into a strategic, multidimensional tool for sustainable religious and socioeconomic development, comparable to global religious financial systems.

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.

In today’s competitive markets, innovation in products and services is essential for gaining a competitive advantage. CEO passion is recognized as a key driver of organizational innovation. Both organizational culture and the creativity of senior managers can influence the relationship between CEO passion and innovation outcomes. This study investigates the impact of CEO passion on organizational innovation, considering the mediating role of senior managers’ creativity and the moderating role of organizational culture. Methodologically, the study is descriptive-correlational and employs structural equation modeling. The statistical population includes executives from manufacturing firms, with a sample of 172 participants selected through snowball sampling. Data were collected using a questionnaire in the autumn of 2024. Findings reveal that CEO passion positively influences organizational innovation, and that the creativity of senior managers mediates this relationship. A flexible organizational culture significantly strengthens the link between CEO passion and managerial creativity but does not significantly affect the relationship between managerial creativity and innovation. In contrast, a control-oriented culture does not influence the CEO passion creativity link but positively moderates the effect of creativity on innovation. These results highlight the importance of emotional engagement and interaction by senior managers in enhancing both their creativity and overall innovation within the organization. Moreover, organizational culture plays a critical role in supporting innovation. Encouraging a supportive and idea-driven environment along with incorporating control mechanisms into the culture, can yield positive outcomes for organizations.

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.

This study investigates how HEXACO personality traits—honesty-humility, emotionality, extraversion, agreeableness, conscientiousness, and openness—shape risk-taking, risk perception, and perceived benefits among undergraduate accounting students, informing teaching strategies to enhance ethical and audit competencies. In First quarter of 2025, data were collected from 170 accounting students at Tehran universities using validated personality and risk-taking measures adapted for classroom contexts. The analysis confirmed the soundness of these instruments. Findings indicate that honesty-humility reduces unethical behavior, while conscientiousness supports more cautious decision-making. An ethical risk-taking paradox emerged, as situational pressures sometimes encouraged risky choices despite ethical concerns. Emotionality and extraversion shaped risk behaviors by influencing how students perceived risks and benefits. The study suggests ethics-focused case studies and audit simulations as effective teaching strategies, showing how personality-informed approaches can strengthen ethical judgment and technical precision in accounting education. Grounded in experiential learning and self-efficacy principles, these findings align with global movements toward competency-based education that surpass traditional models.

In Iran's economic system, banks and financial and credit institutions play an important role in economic growth and development. Based on this, the aim of this research is to identify and evaluate the challenges and obstacles of the banking system with the method of theme analysis. The present research was conducted with a qualitative method using the theme analysis method. The statistical population of the research was banking and economic experts of Kurdistan province. Data were collected through semi-structured interviews with experts and continued until reaching theoretical saturation. Stratified and snowball sampling methods were used to select experts. After conducting 12 interviews, theoretical saturation was determined According to the experts, the challenges of the banking system of Kurdistan province included three parts: the challenges of the economic environment of Kurdistan province, the challenges of the macroeconomic environment of the country, and the challenges of the banking environment of Kurdistan province. , it is necessary to improve the business environment of the province, allocate more national resources to the banks of the province and justify the managers of the banks of the province to grant more and easy facilities to economic enterprises.

Environmental sustainability reporting, as a key tool in green accounting, emphasizes the role of corporations in achieving sustainable development and reducing ecological footprints. Accountants, as central actors in green organizational management, play a crucial role in this process. This study investigates the factors affecting accountants’ green behavior in sustainability reporting by extending the Theory of Planned Behavior to include environmental awareness and social responsibility. Using a descriptive–correlational design and structural equation modeling, data were collected from 173 accountants working in companies listed on the Tehran Stock Exchange through a questionnaire and analyzed with SPSS (v26) and SmartPLS (v3). Results show that the main constructs of the Theory of Planned Behavior—attitude, subjective norms, and perceived behavioral control—along with environmental awareness and social responsibility, positively and significantly influence accountants’ intention to engage in sustainability reporting. These findings indicate that sustainability reporting, as a voluntary practice within the green economy, can be strengthened through green policy initiatives such as government incentive packages, promoting green behavior in organizations. The study confirms that the extended Theory of Planned Behavior provides an appropriate framework to understand and predict accountants’ intentions to advance green accounting and sustainable organizational management.

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.

Employee turnover is a critical issue within the audit industry. This research seeks to investigate the influence of various factors, including work overload, work-life balance, job satisfaction, organizational commitment, and motivation, on auditors' intentions to turnover. This study is a descriptive-exploratory correlational study. The population consisted of auditors working in auditing firms. Data was collected through a questionnaire from a sample of 239 auditors using simple random sampling during the first half of 2024. Structural equation modeling was used to analyze the data. The findings indicate that work overload increases turnover intention, while work-life balance and organizational commitment decrease it. Work-life balance mediates the relationship between work overload and turnover intention, job satisfaction, and organizational commitment. Additionally, motivation moderates the relationship between work overload and work-life balance, as well as the relationship between work-life balance and job satisfaction and turnover intention. This research highlights the importance of identifying and managing factors influencing auditor turnover to retain experienced staff, improve performance, and reduce costs in audit firms.

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.

This study examines the impact of the adoption and application of the International Financial Reporting Standard No. 9 on the quality of banking reporting. Descriptive-analytical research method is a survey type used to collect data from a questionnaire in 1401. The statistical community consisted of senior managers, board members, operating boards and senior experts of banks and financial and credit institutions, auditors and university professors. The Kolmogorov-Smirnov test and parametric tests were used.  The results of the study showed that the adoption and application of the International Financial Reporting Standard No. 9 increases the quality of identification and measurement of transactions, the quality of identification and measurement of assets and liabilities, the quality of presentation and disclosure of financial statement components and the quality characteristics of accounting information in banks.

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.

Management accountants play a crucial role in shaping the strategic direction of organizations by utilizing management accounting techniques, which are essential tools for achieving strategic objectives. The design and implementation of management accounting techniques are strongly influenced by organizational culture, i.e., the ability of management accountants to build strong relationships with others, and the development of efficient information systems. This study investigates the impact of four contingent variables (soft skills, information systems, innovation culture, and outcome culture) alongside four control variables (firm size, competition, perceived environmental uncertainty, and product diversity). The study is grounded in a comprehensive model that outlines how these factors influence the implementation of strategic management accounting techniques.
This research is classified as applied in nature, and the data collection method employed is a descriptive-survey. The data was collected through a 5-point Likert scale questionnaire. The questionnaire included two parts; the first part included demographic questions, and the second part included questions related to research constructs. The study's population consisted of accountants employed in manufacturing companies. The sample size comprised 173 accountants. To analyze the data, structural equation modeling (SEM) was employed using SPSS version 26 and Smart PLS software version 3.
According to the research findings, soft skills, outcome culture, and information systems (among the contingent variables) affect the implementation of strategic management accounting techniques. Furthermore, innovation culture and outcome culture do not moderate the relationship between soft skills and the implementation of strategic management accounting techniques, whereas information systems do. The findings showed that the soft skills of management accountants mediated the relationship between innovation culture and the implementation of strategic management accounting techniques. This means that innovation culture does not have a direct impact on the implementation of strategic management accounting techniques; however, it has an indirect effect through the soft skills of management accountants. In addition, outcome culture had only a positive direct influence on the implementation of strategic management accounting techniques. Although outcome culture had a significant effect on the soft skills of management accountants, its indirect impact on the implementation of strategic management accounting techniques was not significant through the interaction of soft skills with management accountants. Furthermore, the findings showed that firm size was the only control variable that had a significant positive effect on the implementation of strategic management accounting techniques. Conversely, the other three variables (i.e., competition, perceived environmental uncertainty, and product diversity) had no significant effect on the implementation of strategic management accounting techniques. Finally, contingent and control variables were able to explain 65% of the changes in the dependent variable.
The present study aimed to contribute to the literature on contingency theory by identifying factors that affect the implementation of strategic management accounting techniques and examining the role of management accountants in this process. Furthermore, this research offered insights into how three variables management accountants' soft skills, the quality of information systems, and organizational culture impact the implementation of strategic management accounting techniques by considering more complex relationships. Additionally, management accountants need to interact with other stakeholders to enhance their role in the design and implementation of these techniques. Finally, the findings of this research can contribute to the effective implementation of strategic management accounting techniques.

Digital accounting systems play a crucial role in managing financial transactions, recording data, and facilitating decision-making processes. The aim of the current research is to identify and analyze the factors influencing companies’ intention to use digital accounting systems. This study is practical in nature and employs a descriptive survey method for data collection. Data were gathered through questionnaires distributed to 275 accountants and analyzed using structural equation modeling. In this research, the information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a combined model were applied to test 11 research hypotheses. The findings revealed that system quality, information quality, perceived usefulness, perceived ease of use, confirmation, and satisfaction significantly and positively influence companies' intention to continue using digital accounting systems. Overall, the findings demonstrate that a proper understanding of the factors affecting the continuance intention of digital accounting systems plays a key role in their acceptance and long-term use.


Information technology (IT) plays a key role in the success of various fields, including accounting. IT helps organizations cope with changes and gain a competitive advantage (Almaqtari et al., 2023). Organizational managers and market participants require reliable, sufficient, and timely financial/accounting information to make accurate decisions (Al-Hattami and Kabra, 2022). Digital accounting systems (DAS) serve as a key tool for achieving this objective (Alawaqleh and AlSohaimat, 2017). In the business sector, DAS plays a prominent role in managing financial transactions, recording data, and facilitating decision-making.
The effective use of DAS necessitates considering the factors influencing companies’ intention to adopt and continue using it. A review of the literature indicates that, to date, few studies have focused on identifying and evaluating the factors affecting the intention to continue using DAS, particularly at the organizational level. Models such as the IS success model (ISSM) by DeLone and McLean (1992), Davis’s (1989) technology acceptance model (TAM), and Bhattacherjee’s (2001) expectation-confirmation model (ECM) are widely recognized for their applicability to analyzing specific systems and technologies. These models are extensively used due to their adaptability to different environmental contexts. The present study investigates the factors influencing organizational users’ intention to adopt and continue employing DAS by applying the three aforementioned models and a combined model.


The present study included seven constructs: system quality, information quality, perceived usefulness, perceived ease of use, confirmation, satisfaction, and intention to continue using DAS. The research constructs were measured using scales adapted from previous studies. The items for the constructs were rated on a 5-point Likert scale. A questionnaire was employed to collect data, and a total of 285 usable questionnaires were obtained. The population of this study consisted of accountants from manufacturing companies in Tehran Province. The sample size was determined using the convenience sampling method. The reliability of the constructs was assessed using composite reliability (CR) and average variance extracted (AVE), while their validity was evaluated through convergent and divergent validity. Structural equation modeling was used to test the research hypotheses and model.


According to the research findings, the variables of system quality (SQ), information quality (IQ), perceived usefulness (PU), perceived ease of use (PEU), and satisfaction (SAT) have a significant positive effect on the intention to continue using digital accounting systems (ICU-DAS). Furthermore, SQ, IQ, PU, PEU, and confirmation (CON) have a significant positive effect on SAT. In addition, PEU has a significant positive effect on PU. Based on unstandardized coefficients (B), a one-unit increase in SQ, IQ, PU, PEU, and SAT can result in an increase of 0.353, 0.137, 0.154, 0.283, and 0.186 units in DAS, respectively. Similarly, a one-unit increase in SQ, IQ, PU, and CON can result in an increase of 0.262, 0.178, 0.194, and 0.258 units in SAT, respectively. Finally, a one-unit increase in PEU causes an increase of 0.247 units in PU.
In this research, the mediating effects of PU and SAT were tested. PU mediates the relationship between CON and SAT, with 0.081 units of the total effect (0.339 units) attributable to the mediator variable. Furthermore, SAT mediates the relationship between the four variables of PEU, IQ, SQ, and PU with ICU-DAS. For instance, in the relationship between PEU and ICU-DAS, 0.047 of the total effect (0.331) is due to SAT. As both direct and indirect effects are significant in all five relationships, it can be concluded that the mediating effects in all five relationships are partial. The coefficient of determination (R2) for the IS success model (ISSM), technology acceptance model (TAM), expectation-confirmation model (ECM), and the combined model were 32%, 39%, 31%, and 45%, respectively.


This research developed a new model by combining the IS success model (ISSM), technology acceptance model (TAM), and expectation-confirmation model (ECM). The results demonstrated that the explanatory power of the combined model was higher than that of the three individual models. According to the findings, SQ, IQ, PU, PEU, CON, and SAT significantly affect ICU-DAS. For example, the information quality, by promoting the accuracy and reliability of financial information, can increase the intention to continue using DAS.
Based on the findings, identifying and understanding the factors affecting the intention to continue using digital accounting systems can help company managers and policymakers make informed decisions regarding the adoption and long-term use of such systems. Organizations can enhance the acceptance and continuous use of systems (including DAS), by improving SQ, IQ, and employee satisfaction. Moreover, organizations can effectively monitor the planning and implementation process through the application of DAS. Finally, technology vendors and accounting software providers can increase their revenue by improving the quality of their products and services.