فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 27 (بهار 1399)

The main purpose of this study was to identify the strategic factors affecting the development and capacity building of the social capital in public organization employees. In this study, qualitative-quantitative method was conducted using interview and questionnaire instruments. First, using in-depth interviews, the data were collected from 20 professionals identified by purposeful sampling, and analyzed using grounded theory method. The identified data were categorized and combined based on the extent of conceptual similarity and finally, the strategic factors affecting the development and capacity building of the social capital were extracted. Subsequently, a researcher-made questionnaire was used to collect the of 20 professionals' opinions about the priority of each identified factor. In this step, data were analyzed using Lisrel software. The research findings showed that in the process of development and capacity building of social capital, factors such as education, social sustainability, and environmental sustainability are the strategic factors which can facilitate employees' empowerment.

Corporate Governance and Profit Management with Profitability by Managers as One of the Most Important Behavioral Motives and Financial Stimulus of a Business Unit Can Help the Company Create Sustainable Competitive Advantage and Increase the Market Value of the Company in Tehran Stock Exchange Transactions. The main purpose of this study is to investigate the impact of corporate governance on market reaction to unexpected profits. The present study is an analytical one, of correlational and retrospective research, in terms of quantitative data type, and in terms of logic and reasoning, it is an inductive research. The study period is from 91 to 96 and the statistical population of this research is 167 companies. Eviews software was used for data analysis. The results of testing the hypotheses indicate that corporate governance influences the market response to unexpected profits.

The purpose of this study is to investigate the number and content analysis of XBRL articles from the beginning of accounting journals to the end of 1398. Archival approach and content analysis have been used for this purpose. The research data were collected using checklists and analyzed using Excel software. The findings of the study show that during the years under study 58 articles were published in this field, with 111 authors contributing to the production of these articles. Of these, 90 were men and 21 were women. 26% of these works are from the research of professors and 13.5% belong to associates. 17% of articles were solo and 83% in group. Among the universities and educational institutions, Islamic Azad University of Aliabad Katoul Branch with 11 articles in the first rank and Tehran University with 9 articles in the second rank and Al-Zahra Universities, Shahid Beheshti and Islamic Azad University of Science and Research, They came in third.

Organizations Always Seek Competitive Advantage to Compete and Sustain Their Growth. Innovation is one of its most important ways. For this reason, the researchers presented several innovation models. In this article we will conceptualize the types of innovation and models of innovation. But the main purpose of the paper is to present a model of innovation in the production process. Manufacturing Process Innovation (MPI) means an organizational effort to fundamentally redesign production processes and systems in order to achieve fundamental improvements in manufacturing performance indicators. Innovation in the manufacturing process involves various activities. Some pioneers in the manufacturing process focus on technology innovation, while others emphasize changing business processes and behavioral practices in the organization. However, in the literature, manufacturing process innovation is generally regarded as a type of innovation and no further classification is provided. In this paper, an innovation model is introduced as four types of innovation in the manufacturing process and management expectations are discussed for each of them. The underlying strategic pathways are also discussed as a type of manufacturing process innovation that can be implemented in a particular organization. These four types of innovations in the manufacturing process have been developed through a review of the literature related to different research areas.

The purpose of this study was to investigate the effect of brand sensory experience on customer emotional commitment and brand equity. This study was applied in Persian Gulf Food Company in Bandar Abbas. It is a cross-sectional survey based on the method and timeframe of data collection. The statistical population of the study consisted of Gulf Food Company customers. The Cochran formula was used to select 384 individuals as the sample. Simple random sampling was used for sampling. The main tool for data collection is questionnaire. In the first part the general questions about the personal characteristics of the customers of the Persian Gulf Food Company and in the second part the specialized questions about the main research structures are presented. The key constructs include brand sensory experience, customer satisfaction, customer emotional commitment, and brand equity. The questionnaire was validated through content validity and construct validity. The reliability of the questionnaire was confirmed by calculating Cronbach's alpha. The results showed that brand sensory experience had a positive and significant effect on customer satisfaction affective commitment. Also, brand experience directly and indirectly influenced brand equity. Finally, customer satisfaction has a positive effect on brand equity.

This study aimed at investigating the impact of complexity of financial reporting on stock co-movement; accounting and non-accounting delay risk factors and stock pricing efficiency among small and large shareholders in companies listed in Tehran Stock Exchange. The locative domain of this research is the companies listed in the Tehran Stock Exchange and was during 2017. The current research is in applied researches, and if the classification of types of researches be considered based on the nature and method, the method of the present study is essentially descriptive in terms of the nature, and in terms of the method is considered in correlation researches category. In this study, library method was used to collect data. In the research data section, data was collected through collecting data of sample companies by referring to financial statements, explanatory notes and stock exchange monthly. Based on the systematic elimination method, 102 companies were selected as the statistical sample. In order to describe and summarize the data collected, the descriptive and inferential statistics are used. In order to analyze the data, variance heterogeneity pre-test, F Limer test, Hausman test and then multivariate regression test were used to confirm and reject the research hypotheses (EVIEWS software). The results showed that the amount of stock co-movement among companies with a high financial reporting complexity is more than that of companies with a low financial reporting complexity. And this result is in line with the theory of information selection and research by sahangi and et al (1393). In addition, the impact of financial reporting complexity on stock co-movement, accounting and non-accounting delay risk factors of stock price and the stock pricing efficiency among small shareholders is more than big shareholders. And these results are in line with information economy theory and the results of Ibrahimi's research (1391).

Over the years, the advent of electronic technologies, especially the Internet in organizations, has provided many benefits to the organization and its employees. However, new technologies such as the Internet have had negative consequences. In this study, one of the negative consequences of the introduction of new technologies into the organization has been studied. Cyber-loafing, which implies non-functional use of the Internet by employees in the organization, is the subject of the present study. The purpose of this study was to the role of Cyber-loafing mediator on the relationship between organizational factors and financial performance. The present study is a descriptive-correlational one in terms of purpose and applied data collection. Statistical population of this study The statistical population of the present study is employees of Fars Industrial Estates Company. 460 people were selected. The sample size was 210 and the sample size was determined by Cochran formula. A standard questionnaire was used to collect the required data and to evaluate the research variables. The results of the path analysis showed that organizational factors including justice and job involvement were inversely and significantly related to Cyber-loafing. And also Cyber-loafing has a negative and significant relationship with financial performance.