structural-interpretive modeling

This research was carried out with the aim of identifying and prioritizing the factors affecting the sensitivity of investors to the use of accounting information for the use of shareholders and other users. From the point of view of the research method, it is analytical-descriptive. In this research, the snowball sampling method was used and In this regard and in the first step, the dimensions and indicators of the sensitivity model of investors to the use of accounting information were extracted from the theoretical literature and confirmed through interviews with financial experts. The output of this stage was nine indicators in the form of three main dimensions. In the next step, the structural-interpretive modeling (ISM) method and Mik-Mac analysis were used to establish the relationship and sequence between the dimensions and indicators and to present their structural model. , the prioritization of factors affecting the sensitivity of investors to the use of accounting information was done. The research results have led to the design of an integrated model of the sensitivity of investors to the use of accounting information at four levels; finally, the results showed that among the nine indicators of capital sensitivity Investors used accounting information, indicators of internal control system weaknesses, sales, past performance; major and non-major investors and professional and non-professional investors were recognized as the most influential and consequently the most fundamental indicators.

The current research was conducted with the aim of designing the operational budgeting system deployment model at Payam Noor University with the structural-interpretive modeling approach. This research is practical in terms of purpose and qualitative and descriptive in terms of research method. The statistical population of this research includes experts and experts in financial affairs and budgeting of Payam Noor University, among them there are 18 people using judgmental and bullet sampling methods, some considering expert criteria as the sample size. were selected for study. This research has been done in two consecutive stages. First, the required qualitative data was collected using semi-structured interviews with experts. So, using the qualitative content analysis method, the collected data were analyzed, coded and categorized, and in this way, the dimensions of the components and indicators of the establishment model of the operational budgeting system were identified. In the second stage, using the results obtained from the qualitative part of the research, a questionnaire was designed and prepared to evaluate the constituent elements of the conceptual model calculated based on structural-interpretive modeling. Then this questionnaire was completed by the experts of Payam Noor University and the data obtained from this stage were analyzed using "Mik Mak" software, the output of which led to the identification of independent and dependent variables and the leveling of variables based on influence and effect. They were accepted. The results of the qualitative content analysis showed that the operational budgeting system deployment model was calculated in the form of 3 general categories, 14 subcategories and 51 concepts. In fact, the results of the qualitative part of the research in the form of a three-pronged model in three general categories: contextual factors including 5 components (upstream documents, good governance, economic factors, financial culture,facilitating systems, provision of infrastructure), structural factors including 6 components (strategic approach, organizational structure, performance management system, integrated information system, accounting and auditing system, efficiency and effectiveness) and negative factors including 3 components (management, leadership and motivation, capable employees) were identified and categorized as the dimensions and components of operational budgeting system establishment in Payam Noor University.

This study aims to provide design and validation of the effective size model of internal audit department in Iranian companies. The purpose of this research is an applied-developmental research that has been done by cross-sectional survey method. The statistical population of this study includes the partners and managers of the Iranian Association of certified public accountants and the employees of auditing firms. Sampling of managers was done in a non-probabilistic and purposeful manner and staff sampling was done by random sampling method. The data collection tool is a questionnaire. The validity of the questionnaire was confirmed by construct, convergent and divergent validity. The reliability of the questionnaire was also confirmed by two methods of calculating Cronbach's alpha and combined reliability. Structural-interpretive modeling method was used to design the initial model and partial least squares method was used to validate the designed model. Data analysis was performed with MicMac and Smart PLS software. The results show that "comprehensive internal audit plan" and "corporate governance structure" have the greatest impact on determining the effective size of the internal audit department. These elements affect the "internal audit methodology approach" and the "description of internal audit tasks". Similarly, "human resource management", "risk management" and "internal audit mission" affect the "quality of the audit committee". The quality of this committee affects the "value added of the internal audit" and leads to the determination of the "size of the internal audit".