فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 38 (تابستان 1399)

According to the importance of the intentions of senior managers in supporting information technology projects, in this study, three variables affecting the lack of senior government managers in the Social Security Organization were examined. The method of the present study was applied in terms of purpose and survey method. The statistical population of this study was 60 senior managers of the Social Security Organization who were selected as a sample using Cochran's formula of 44 people. Then a questionnaire with 25 items from valid sources with confirmation of validity was distributed among individuals. After confirming the reliability of the collected data, the results were entered into SPSS software and then appropriate statistical analysis was performed. The results of the mean test of the sample showed that the perceived mental norm, attitude and behavioral control have a significant effect on the intentions of senior government managers to support IT projects and changes in the behavior of managers can be based on Predicted these variables.

The purpose of this study was to investigate the relationship between the volume of discretionary accruals and managerial productivity in companies Is; the period of research has been from 1391 to 1396. The present study is a quasi-experimental research in terms of applied purpose and in terms of data collection method and also the research method is correlational. With the application of restrictions, 127 companies were selected as a statistical sample and the results of hypothesis testing showed that due to the fact that the significance level was less than 5%, the volume of optional accruals and managerial efficiency in companies is effective.

This study investigates the effect of audit tenure on the information uncertainty characteristics of the business unit. The information uncertainty characteristic is measured by the criteria of dispersion of earnings per share forecast, earnings per share forecast error and volatility of stock returns. Research hypotheses are tested using integrated data regression and the generalized least squares method. On the other hand, the present study is a post-event type and in terms of the purpose of this study is considered as applied research. The statistical population of the study is non-financial companies listed on the Tehran Stock Exchange during the years 2010-2016. The results of the survey of 56 member companies of the statistical sample show that there is a significant and inverse relationship between the audit tenure period with the variables of earnings forecast per share and earnings forecast error per share, but the variable of stock return with the period Audit firm does not have a significant relationship. Thus, an increase in the tenure of the audit reduces the uncertainty about the information provided by the entity, which confirms the auditor's view of expertise and addresses concerns about the auditor's view of independence.

This study explores the influences of managerial ownership on future stock price crash risk. In the other words, this paper attempts to answer these questions: Is the managerial ownership positively related to the firm’s future stock price crash risK? And, Is the link between managerial ownership and crash risk is more pronounced for firms with higher agency cost?. The measure of crash risk is NCSKEW, which is the negative coefficient of skewness of firm-specific monthly returns over the fiscal year period. It includes one independent variable (managerial ownership), dependant variable (stock price crash risk), moderator variable (agency cost), and control variables. This study uses a sample of data from companies listed on the Tehran Stock Exchange during the year 1390- 1395, and examined by the multiple regressions. we find managerial ownership is not related to the firm’s future stock price crash risk.

The Financial Reporting Quality helps to better predict the company's future cash flows for investors and other users of financial statements. Given that accounting and economics have interactions with each other; the quality level of financial reporting has economic effects. In this study, the effect of Financial Reporting Quality on the Pricing of Accruals in Companies Listed on the Tehran Stock Exchange (TSE) has been investigated. After designing the variables evaluation indicators, trading information conducted during the five-year research period from 1393 to 1397 From the Stock Exchange Organization and the software of Rahvard novin and Codal site was collected. The statistical sample consists of 223 companies that have been selected by the systematic removal method that were 1115 company - year overall. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. In addition, it falls within the scope of postevent studies. Eviews software has been used to analyze the data and test the research hypotheses. What can be considered in total summing up and conclusion of the study hypotheses is that the Financial Reporting Quality has a significant effect on the Pricing of Accruals. The results achieved in this study corresponded to the documents mentioned in the theoretical framework and financial literature.

In this paper, the relationship between the dimensions of customer knowledge management and differentiation strategy of Kermanshah hospitals is studied. In order to investigate the subject in private hospitals in Kermanshah, after testing the normality of the data using the Kolmogorov-Smirnov technique, the factor structure of each questionnaire is structurally validated using confirmatory factor analysis. And after the structural equation model is used to measure the impact of customer knowledge management dimensions on the differentiation strategy. By adapting the output of LISREL software, a significant and good relationship is obtained between the independent and dependent variables and the suitability of the final research model is confirmed by using the chi-square index and the root mean of the squares of approximation. There is a significant relationship between customer knowledge management and differentiation strategy of private hospitals in Kermanshah.

The interconnected global economy has created a new paradigm in the concept of firm value from the perspective of shareholders. Tangible assets and liquidity are no longer the primary source of firm value, and factors such as intangible assets and the new organizational model are based on the management strategy and value creation that shareholders consider to value the business unit. One of the important goals of financial reporting is to provide useful information for decision making. Users of accounting information evaluate the profitability and forecast the future cash flows of the company based on the information reported in the financial statements, and then, by establishing a logical relationship between profitability and future cash flows, evaluate the value of the company and based on this forecast. They decide. The present study seeks to investigate the impact of corporate auditing on accruals in times of financial crisis. It is a descriptive (non-experimental) research in terms of applied purpose and in terms of data collection method. The collected data were analyzed using Eviews8 software. To achieve this goal, 110 companies listed on the Tehran Stock Exchange in the period between 1397 to 1392 and using the method Systematic targeted sampling was considered as a statistical sample and relevant data were collected. Thus, the 550-year-old company was analyzed. The results of this study show that during the economic crisis, companies with financial crisis, which are audited by one of the large auditing companies (auditing organization), show optional accruals and higher value relationship. In the following, each of the research hypotheses is described.

In this study, we examined the impact of a bold tax policy with the type of auditor report and audit costs in companies. For this purpose, the express and definite tax difference index is used as a dependent variable and the auditor's risk characteristics, auditor's conditional report and auditor's fee are used as independent variables, as well as financial leverage, stock returns and company assets as control variables. Is. The statistical population of this research includes 105 companies of Tehran Stock Exchange during the years 1390-1396. We find that there is an inverse relationship between audit risk and tax dispute, and between the independent auditor's conditional reports. Expression and certainty will increase, i.e. there is a direct relationship. Also, our results indicate a significant effect of the variables of financial leverage and return. Also, the results indicate that the company's assets have a positive and significant effect on the dependent variable. Increases by a very large amount.

The purpose of this study is to investigate the effect of brand identity and brand reward on brand loyalty with respect to the mediating role of brand interaction with the customer (Case study: Bank Saderat customers). The approach of the present study is quantitative. This research is based on the purpose of the applied type and in terms of the nature of the descriptive-survey type. The statistical population of the present study is all customers of Bank Saderat in Rasht, the number of which is 9000 people and the sample size was estimated to be 311 people using Cochran's formula, using the available random sampling method. Research data were collected using standard questionnaires and analyzed using SPSS22 and Smart PLS3 software. The results show that all hypotheses are confirmed and also brand identity and brand reward have a significant effect on brand loyalty due to the mediating role of brand interaction with the customer.

The purpose of this study was to identify the key factors in implementing the organization's resource planning system in Abadan refinery. This study was conducted in a practical way. The study population consisted of 5,000 employees of Abadan refinery. 312 people were selected as a sample using Morgan table. A researcher-made questionnaire was used to collect information. 0 confirmed. Student t-test and Friedman test were used to analyze the data. Using Student T test, the success factors of ERP system in Abadan refinery including management commitment, training, employee participation, cost, IT infrastructure, system development were obtained. Using Friedman test, it was found that the factor of management commitment is more important than other dimensions. And the factor of employee participation is the least important dimension for the respondents.