فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 17 (پاییز 1398)

Innovation and creativity is one of the most important factors in achieving competitive advantage and boosting the economy. Today, almost all organizations are faced with the dynamic environment and rapid technological change, short product life cycles and globalization. Organizations, especially technological organizations, need creativity and innovation to survive in the marketplace, compete and grow. This study seeks to investigate the impact of perceived organizational climate on employees' flexibility through innovation. The variables of this research include creative atmosphere, staff flexibility and people innovation. The statistical population of this study is the staff of Guilan province Gas Co. The sample is 211. Hypothesis test results showed that all hypotheses are confirmed.

The authors use time series econometric analysis applying non-stationary panel data methods to estimate the relationships between employment protection legislation and legal protection of different forms of employment (part-time, fixed term and agency work), and economic outcomes, with a data set based on the Centre for Business Research Labor Regulation Index (CBR–LRI), covering 117 countries from 1970 to 2013. Findings suggest that these laws have become significantly more protective over time and that strengthening worker protection is associated with an increase in labor's share of national income, rising labor force participation, rising employment, and falling unemployment, although the observed magnitudes are small when set against wider economic trends.

Governance is one of the most basic needs of human societies, whose necessity is not hidden from anyone. Of course, there are serious disagreements about its merits, yet the main concern of most theorists is the administration of justice and the prevention of despotism, authoritarianism, and the maintenance of order and security. The constitution of each state defines and guarantees the rights of citizens and regulates power relations while defining the basic principles, structure, hierarchy, status and limits of the political power of the state. Good urban governance is a new discourse defined by the elements such as legitimacy, participation, accountability, accountability, transparency, effectiveness and efficiency that have been considered in recent years. This article attempts to analyze the concept and components of good urban governance by descriptive-analytical method, while explaining the concept of good municipal governance in Iran.

With the increasing development of information and communication technology and its wide impacts on different aspects of life, the urban services landscape has undergone wide changes, such as the necessity of living in today's cities as focal points of services and interactions, adopting new methods and technologies. It is a service. Considering the development goals of urban management institutions for innovation and prosperity in service delivery to citizens, it is necessary to conduct strategic studies and identify the areas and challenges of urban e-services development at municipal level. Therefore, this paper, using a descriptive-analytical approach, examines the different concepts of e-municipality and the benefits of using this approach in Iranian municipalities.

The purpose of this study is to identify the relationship between cash holding and accounting conservatism with emphasis on the moderating role of controlling shareholders. To achieve this, the theoretical foundations and research on cash holding and accounting conservatism had to be explored to obtain the information needed. In this documentary review, related literature, various frameworks and approaches were used to measure the accounting conservatism component and to reconcile it with the topics in the companies studied to evaluate corporate controlling shareholders. The statistical population of the listed companies is Tehran Stock Exchange.
A total of 121 company samples were examined during the years 2013-2015. The results show that accounting conservatism has an impact on cash holdings of listed companies and shareholder control on the relationship between accounting conservatism and cash holdings of accepted companies. It is effective in the Tehran Stock Exchange.

The correlation between information strategies (IS) and business strategy is an important predictor of organizational success in existing literature. So how to formulate the right IS strategy in support of business strategy has become a major challenge for senior executives. Strategic leadership theory demonstrates that demographics and senior leadership leadership play an important role in strategy formulation and that effective strategy implementation requires the specific knowledge, skills, and leadership styles of key decision makers. Since the key role of senior leadership is the security of the co-operation of others in achieving the vision. Executives should express an inspirational strategic vision for information systems in support of business operations and strategies. The statistical population of the study includes all senior managers or managers dealing with information systems located in industrial towns of Rasht, including 244 people. Morgan table was used to determine sample size and 148 individuals were selected for the study. In this study, four main hypotheses and six sub-hypotheses were tested, all of which were confirmed at 99% confidence level.

Today's organizations need to look at market orientation and innovation as an essential strategy in the export market, while recognizing change in order to survive in the new paradigm of competition between organizations, which is a highly competitive and knowledge-based environment. And environmental change, to address them, identifies organizational indicators that influence international business performance and respond to these changes most appropriately. In this study, we investigate the effect of export market orientation on the performance of international trade with the mediating role of corporate innovation capability. The statistical population of the study is the managers of Iran Khodro Company. Sampling was done by simple cluster and random sampling. The sample size was 125 people and 95 people were selected using Cochran formula. Questionnaire was used for data collection. Structural equation modeling with LISREL8.8 software was used to analyze the data and to test the research hypotheses. The results showed that export market orientation had a positive and significant effect on the performance of international trade. The impact of the export market on the company's innovation capability was also confirmed. In addition, the results showed that the effect of export market orientation on the performance of international trade was significantly influenced by the mediating role of firm innovation capability.