information technology

The present research was conducted with the purpose of investigating the role of the quality of staff training in the maturity of the strategic alignment of information technology in the sports federations of the Islamic Republic of Iran.Sampling was done in the qualitative section among experts, senior managers of federations and university professors in the fields related to the snowball method (n = 12) and the data was collected using structured interviews. For qualitative analysis, the theme analysis method of MaxQDA software was used, and the concepts and categories obtained were confirmed using the fuzzy Delphi method. In the quantitative part, sampling was done among the employees of the sports federations using stratified random method (n=300) and the data was collected using a questionnaire. This questionnaire was adjusted based on the indicators obtained from the qualitative stage and its reliability and validity were confirmed. The findings showed 52 indicators in 6 general categories including 1-communication, 2-competence/value, 3-management/authority, 4-participation, 5-scope/architecture and 6-human resources/skills, maturity. It determines the strategic alignment of information technology in sports federations of Iran. Also, the findings showed that among the 52 indicators identified, 15 indicators of strategic alignment have a significant relationship with the quality of training of sports federations employees. The results of this research confirmed that the quality of education can affect the indicators of strategic alignment of information technology in Iranian sports federations and the quality of education is also related to the development of these indicators.

Nowadays, the quality of communication in organizations, especially interpersonal relationships, plays an important and decisive role in achieving organizational goals, in which promoting positivity can be a solution. The development of positivity in organizational communication can lead to increased convergence among individuals and enhance the organization's status. Therefore, the research problem of the present study is how to use the capacity of the scientific foundations of positive organizational behavior to improve the quality of organizational communication. Accordingly, the aim of the present study is to design a model for enhancing organizational communication by utilizing the foundations of positive organizational behavior. This research is considered exploratory. In the qualitative phase, the thematic analysis method was used, and in the quantitative phase, the confirmatory factor analysis method and Smart PLS software were employed. In the qualitative phase, in order to design the research model, interviews were conducted with 24 academic and executive experts who were purposefully selected. Based on the findings, three categories of variables were identified, including communication drivers, communication networks, and communication actions. Additionally, five dimensions—ethical, human, functional, developmental, and emotional—were identified for social networks. Moreover, three categories of actions, including facilitating, moderating, and enabling actions, as well as three categories of drivers, including organizational, employee-related, and external drivers, were identified. In the quantitative phase, to validate the model, opinions were collected from 189 managers and experts in the Ministry of Communications and Information Technology. The sampling method was simple random sampling, and the data collection tool was a questionnaire. The findings showed that the identified variables were confirmed. The research results indicated that utilizing the foundations of positive organizational behavior in enhancing organizational communication is highly complex, and success in this area can yield valuable outcomes.

The current research has analyzed the impact of data analysis, information technology and internal controls on auditors' professional judgment.In terms of the research approach, the current research is a mixed exploratory research in the qualitative part and in the quantitative part; It is a descriptive-causal research. In line with the implementation of this research, first by using theoretical foundations; The dimensions, components and indicators for predicting auditors' professional judgment were extracted and three dimensions (including data analysis, information technology and internal control) and ten components (including evaluation and effectiveness, corrective measures, information collection) were determined using the Delphi method. , data security, network security, IT-based audit, control environment, accounting system, risk assessment and methods) were identified and agreed upon. The statistical population of this research is the independent accountants of the audit organization, and the required data was collected by distributing a questionnaire made by the researcher among 338 people; was collected after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The results of this research showed that information gathering, information technology-based audit, control environment, evaluation and effectiveness, and corrective measures have a positive and significant effect on auditors' professional judgment. Based on the findings, it can be said that nowadays the role and importance of data as a valuable resource and a key factor for the growth of various businesses and creating a competitive advantage in many markets is not hidden from anyone. The ever-increasing growth and development of data sets has led to larger and more complex data; So that traditional databases are not able to cover them and traditional tools such as spreadsheets cannot analyze them either.The current research has a knowledge increase from the perspective of analyzing the impact of data analysis, information technology and internal controls on the professional judgment of auditors.

This study aimed to design a competency model for faculty members of Farhangian University in Tehran Province. The primary objective was to identify and assess the required competencies of faculty members to enhance the quality of teaching and research in universities.

The research is applied in nature and employs an exploratory mixed-methods approach (qualitative-quantitative). The study population includes educational management experts in the qualitative section and all faculty members of Farhangian University in Tehran Province in the quantitative section. Data collection tools included semi-structured interviews in the qualitative section and questionnaires in the quantitative section. Data were analyzed using theoretical coding and confirmatory factor analysis.

The results showed that the competency model for faculty members consists of four main dimensions: ethical, scientific, communicative, and information technology competencies. Each of these dimensions includes several components and indicators that can help improve the quality of teaching and research at Farhangian University. For instance, ethical competencies encompass components such as decisiveness in performing duties and ensuring justice in the classroom.

The developed competency model can serve as a practical tool for assessing and improving the competencies of faculty members at Farhangian University. This model can help identify the strengths and weaknesses of faculty members and provide appropriate educational and developmental programs to enhance their performance.

Artificial intelligence and its application in the audit of financial statements have had profound consequences on the objectives of the audit and the ways to achieve them. However; In the past, limited to the technologies available in this profession, the objectives of auditing financial statements as the only limited approach. With the emergence of artificial intelligence technologies, the objectives of auditing financial statements should be based on ensuring the reliability of accounting information rather than the compliance of accounting reports with the accepted principles of accounting standards. Auditing quality is an interesting research problem and is influenced by many factors such as the, Artificial Intelligence, of innovative audit tools. Professional skepticism plays a pivotal role in audit quality. The research method is based on the applied objective, based on descriptive-survey data collection and based on the data type, and the future-making drivers affecting auditing in the field of science and information technology in the next 15 years using expert panel methods, open questionnaire, interview and Delphi Fazi were identified in 2024. To select experts from university professors and specialists in Iran, judgmental and snowball sampling methods were used and sampling continued until theoretical saturation. The results showed that the status of audit systems in Iran is not favorable, and according to the experts, the development of expert systems and intelligent audit systems will be the most important driving forces, and it indicates that in the future, technology will penetrate expert audit systems and audit and accounting systems They will be smart.

The sampling method is simple random, and the sample size was 383 people using Morgan's table. The content validity of the questionnaire was calculated and confirmed by the professors (Teaching Department of Geography, University of Sistan and Baluchistan) and its reliability with Cronbach's alpha test at the level of 0.852. In order to analyze and test the hypotheses, inferential statistics methods including Smirnov-Kolmogrov test, sample t-test, Friedman and structural equations have been used. The findings of the research show that information technology and its components, such as the development of information technology infrastructure, electronic marketing and electronic commerce, have an effect on the development of nature tourism in Konark. In such a way that the criterion of virtual tourism was ranked first with an average of 4.50 and the criterion of telecommunication platform was ranked last with an average of 2.45. Thus, the innovation of the research is that for the first time, this research examines the comprehensive role and all aspects of information and communication technology in the development of nature tourism in the coastal areas of southern Iran, including the city of Kanarak, while Most of the researches have paid attention to electronic tourism and other aspects of tourism, including health and sports. In general, some platforms and suitable infrastructure, such as amplifier towers, telephone and Internet, and on the other hand, the lack of attention to the local handicrafts industry of the city has been neglected, which is to pay attention to the strengthening of fixed and mobile telephone lines and coverage. Proper internet, implementation of city and provincial television programs to introduce the tourist attractions of Konark city will be realized by the city administration, including the governor and municipality.

The transformation of looking at organizations and paying attention to organizational communication is inevitable nowadays. Hence, the factors affecting these communications and optimizing them are necessary for managers to identify. Considering the importance of intra-organizational communication as well as the important role of political intelligence in the management and development of the organization, the present research was conducted to investigate the state of human resources organization and its effect on intra-organizational communication about the mediating role of political intelligence in the public libraries of Isfahan province. In terms of the method of data collection and relationships between variables, the current research belongs to the category of descriptive-correlation research, and in terms of research goals, it is of an applied type. The statistical population of the study included all librarians and managers of public libraries, of which 60 managers and 200 employees were selected by simple random method and using the Karjesi and Morgan table as a sample (n=260). In this research, out of three standard questionnaires, three questionnaires include the Political Intelligence Questionnaire of Cook, Cooley, Hilary, and Kot (2004) and the Inter-Organizational Communication Questionnaire taken from Hadigal's Inter-Organizational Communication Questionnaire (2014) and the Human Force Organization Questionnaire taken from the Alipour Hafizi Questionnaire (2015) was used. The validity and reliability of the mentioned questionnaires were confirmed to check the information by Pearson's correlation and linear regression using SPSS software. The results showed that the political intelligence and intra-organizational communication of the research samples are at a favorable level. Also, the results showed that there is a positive and significant relationship between political intelligence and human resource organization (r=0.52, p = 0.001) and also between intra-organizational communication and human resource organization (p = 0.65, p = 0.001). r = In other words, political intelligence can help to understand the dynamics of power. Increasing the understanding of political intelligence increases people's success and reduces anxiety. People with high political intelligence can increase their group efficiency. Increasing the understanding of intelligence Political managers and librarians of information organizations such as libraries increase organizational success, reduce anxiety, and improve external relations. Politically intelligent managers can increase their group efficiency because political intelligence is necessary for the growth of people in organizations. In particular, political intelligence helps librarians understand power dynamics, inconsistencies, and values ​​during change, and the results showed that intra-organizational communication and political intelligence are good predictors for human resources organizations. The study highlights the importance of enhancing organizational communication and political intelligence among managers and librarians. These aspects play a crucial role in establishing effective two-way communication between managers and employees, ultimately improving human resource management within organizations.

The aim of this study is to investigate the relationship between information technology resources and information technology acceptance, specifically focusing on the moderating role of computer anxiety among employees of offices and sports boards in Qom Province. The present study is an applied research project that utilized a correlational method conducted in the field. The statistical population consisted of employees from offices and sports boards in Qom province, totaling 250 individuals. Based on the Morgan table, the sample size was determined to be 148 individuals, selected using a simple random sampling method. Three questionnaires were utilized to collect data: computer anxiety, information technology resources, and the operationalization of information technology acceptance. The validity and reliability of the instruments were confirmed. Descriptive statistics (frequency and percentage) and inferential statistics (one-sample t-test, regression analysis, Pearson correlation coefficient, and structural equation modeling) were employed to analyze the data. The results indicated that the availability of information technology resources significantly affects the acceptance of information technology. The more technologically advanced and well-equipped an organization is, the more employees are inclined to adopt and utilize these resources. Also, the variable of computer anxiety has a significant negative impact on the acceptance of information technology. As individuals' computer anxiety increases, their acceptance of information technology decreases. However, when the moderating effect of computer anxiety was assessed in the causal relationship between information technology resources and the acceptance of information technology, the results indicated that this relationship was not significant. Thus, computer anxiety does not serve as a moderating factor in this context.

The purpose of the present study was to examine the impact of spatial information technology in judicial proceedings in Iran and the United States based on the reliability of remote sensing data. Issuing wrong decisions is inevitable in all judicial systems in the world. In such circumstances, the mission of criminal justice requires that an efficient mechanism be implemented in order to prevent the rights of the parties to the dispute from being violated. This mechanism in Iranian law is the retrial, and in American law, it is a specialized system for dealing with the claim of innocence of the convicted. The foundations of this mechanism in Iranian criminal law are based on public interest and in accordance with Islamic laws and framework, but in American law it is based on individualism. In both legal systems, there are challenges in this regard; One of the main challenges in the retrial debate is the issuance of erroneous verdicts, which the judge issues based on the documentation. Therefore, this study discusses remote sensing as a tool to help make better decisions in some criminal matters, and it was stated that in many countries around the world that have legal issues and challenges, remote sensing is used as a tool with low error and scientifically supported data. As a result, satellites and other remote sensing technologies are revolutionizing our abilities to look carefully at the most distant parts of the world with a perception beyond our senses and to obtain reliable and inexpensive legal evidence, which in some cases can be the only evidence available. Therefore, the above, along with other reasons, make it timely and necessary to review the use of the aforementioned information as evidence and pay attention to ways to increase its use in legal fields.

By changing the approach of the budgeting system in the Ministry of ICT to the performance-based budgeting approach, the possibility of performance-based payment, was provided. Despite the use of this method, the goal of using was not achieved. This research by interviews with 15 experts and specialists in the field of human resources,and based on the interpretive structural approach and using the theme analysis method and the MICMAC the requirements for the design and implementation of the performance-based payment model was analyzed. Based on the research findings, 6 components of "organization readiness", "effective interaction and communication", "transparent procedures", "fair system design", "legal procedures" and "documented procedures" were identified as performance-based payment requirements. Based on the drawing of the interaction network model between the components of 4 levels of components, the organizational readiness component at the fourth level was identified as one of the requirements and factors of financial stability and stability, collaborative management style and agile and flexible organizational structure as the themes of this component. The component of effective interaction and communication with high influence and leadership was identified as the most effective and the least affected of other components with the themes of informing the processes, getting feedback from the experience of employees, the existence of program liaisons and holding feedback meetings. 2 components of legal and documented procedures were identified as dynamic components in the model. The components of fair system design and transparent procedures had the most dependence and the least effect on other components.

Currently, the rapid development of digital technology has attracted a lot of attention from researchers, media and policy makers, The purpose of this research is to know and understand the experiences of experts in the field of presenting the corporate governance model in the age of information technology.

In this research, 88 questionnaires were answered by experts such as members of the audit committee, internal audit manager, board members and financial managers who had professional activities in corporate governance.

The obtained results show that the factors of increasing expertise and updating, administrative controls and responsibility centers, independent and internal audit, internal controls, performance management control, service compensation system, incentive system, reward system, performance evaluation system, virtual network organizations and Without borders, media control, legal system control, stakeholder control, market control, and increasing effectiveness and efficiency are the dimensions that constitute the ideal corporate governance model in the age of information technology.

To improve and provide better information, it should be aligned with technology, and certainly the development of technology, as well as knowing and using it correctly, can be effective in the effectiveness of corporate governance.

The purpose of this study was to investigate the impact of supply chain quality management on the performance of Premier League volleyball clubs, considering the mediating role of information technology. The statistical population of the study included 168 head coaches, coaches, and executive staff working in the Premier League volleyball clubs. According to Cochran’s formula, a sample of 120 individuals was selected. The sampling method employed in this study was simple random sampling. The research method was descriptive-survey, and the measurement tools included the Supply Chain Management Questionnaire, the Information Systems Questionnaire, the Organizational Structure Questionnaire, and the Organizational Performance Questionnaire, whose internal reliability had been confirmed in domestic studies (α > 0.78). The data were analyzed using SPSS version 23 and AMOS software (P ≤ 0.05). In the descriptive analysis of the data, demographic characteristics were thoroughly examined. In the inferential statistics section, structural equation modeling (SEM) was used to test the research hypotheses. The results of the path analysis of the research model indicated that the supply chain quality management variable had a significant and direct effect on the variables of supply chain performance, service supply chain management on organizational structure, service supply chain management on information technology, and organizational structure onperformance and information technology. Furthermore, the mediating role of the information technology variable in the performance of Premier League volleyball clubs was confirmed.

Effective knowledge-based processes are essential for companies operating in the information technology industry. These processes rely on the expertise of skilled workers and play a crucial role in the value chain of such organizations. Decision-making is a critical element of knowledge-based processes, highlighting the need to identify decision rules and models accurately. In this paper, we examine the process of identifying and deciding on proposed ideas in the software industry, analyzing decision logs from a leading software company. The Rough sets theory and fast Reduction algorithm are employed to provide a step-by-step approach to data analysis and decision mining. The algorithm identifies vital features used in decision-making and presents the decision model as if-then rules, utilizing existing equivalence rules between data. The results demonstrate that this model can significantly reduce the direct involvement of decision-makers and the duration of the decision-making process.

The purpose of this study was to investigate the effect of blockchain technology on the quality of the audit process in the country's banking system. For this purpose, the statistical information of the country's banking system in the period of 2015-2023 and the panel data method were used. In order to estimate this relationship, diagnostic tests were performed on the research variables and finally the experimental model was estimated using the panel data method with fixed effects. The obtained results indicated that the index of using blockchain technology had a positive and significant effect on the quality of the bank audit process. In general, creating an audit system based on blockchain can improve the quality of the audit and reduce the costs and time related to the audit.

The changing environment based on information technology highlights the importance of knowledge absorption capacity for internal control systems and internal auditors. Knowledge absorption capacity is a set of measures and processes of acquiring, combining, simulating, transforming and exploiting knowledge that causes dynamic empowerment in the organization and by improving the flow of information related to production and technology, it can cause Increase competitive advantage and improve corporate performance. The purpose of this research is to investigate the impact of knowledge absorption capacity on internal audit and corporate performance based on balanced evaluation. In this research, after checking the validity of the content, the validity of the questionnaires was confirmed by the construct validity technique of confirmatory factor analysis and their reliability was confirmed by Cronbach's alpha. The information needed for the research has been collected through a questionnaire from 295financial managers or senior managers of accounting and auditing in Iran by this evaluate the opinion of financial experts and to analyze the research data from inferential statistics and structural equation method and for SPSS 26 and Smart PLS 3 software were used for data analysis. The results of explaining the relationships between the variables and testing the research hypotheses showed that the characteristics of internal auditors have a positive and significant effect on the potential absorption capacity (knowledge acquisition and synthesis) and the potential knowledge absorption capacity (acquisition and synthesis stages) knowledge) also have a positive and significant effect on the internal control system. In addition, the internal control system as a mediating variable affects the relationship between potential and actual absorption capacity. In addition, internal audit processes as a mediating variable have a significant effect on the relationship between real knowledge absorption capacity and corporate performance. The results of this research are valuable not only for internal auditors, but also for audit supervisory boards and compilers of internal audit standards. In addition, it is suggested to the organizations to develop training programs that help to improve the creativity and knowledge acquisition abilities of the employees and at the same time evaluate the software requirements of each audit activity and performance. It can help identify bottlenecks that need further improvement.

The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.

Currently, the lack of a comprehensive model regarding the use of Internet-based technologies in the formation of auditors' work is clearly felt. In fact, the main problem of this research is the necessity of an all-round look at the potential applications of Internet-based technologies on the formation of auditors' work; Because in most of the previous researches, it has only been proved that digital technologies have a positive effect on audit performance, and issues such as background factors, intervening factors, and strategies necessary for implementing digital technologies in the field of auditing have received less attention. The purpose of the current research is to measure the status of audit documentation indicators using Internet-based technologies. The current research is descriptive-analytical in terms of method and practical in terms of purpose. Fuzzy Dimetal and Fuzzy ANP techniques have been used for data analysis. The results obtained from Dimetal Fazi have shown that the influence of the index of "organizational factors" on audit documentation using Internet-based technologies is more than other indicators and the index of "management factors" is the next priority. . Also, the effectiveness of the "regulatory factors and technology" index is more than other indices. Also, the results of fuzzy ANP have shown that the index of organizational factors is in the first priority, the index of long-term relationships is in the second priority, and the rest of the indicators are in the third priority.

This article analyzes two main approaches to video game design aimed at promoting religious and ethical values. The first approach involves designing games with religious and historical characters, allowing users to engage with predetermined ethical choices. This approach focuses on the direct transmission of ethical concepts but may face limitations such as reduced freedom of choice and diminished user experience depth. In contrast, the second approach involves designing games that provide users with the freedom to choose between ethical and unethical options, thereby offering a meaningful and challenging experience. Adopting this approach can more effectively lead to positive changes in users' behavior and attitudes? Research findings indicate that video game designers should strike a balance between game appeal and cultural impact to achieve educational and cultural goals. This article emphasizes the importance of the second approach, highlighting the necessity of respecting user choice and delivering ethical messages in an indirect manner.