فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 61 (بهار 1400)

Today, success in marketing practices is not considered as a science but as a value in order to advance the goals of companies, which requires understanding the internal and functional environment of companies and reforming problematic structures. In fact, the purpose of this study was to investigate the effect of exposing internal weaknesses on brand value and brand performance of companies listed on the Tehran Stock Exchange. The research period was 1391 to 1395 and in this period 73 Tehran Stock Exchange companies were selected by eliminating systematic sampling. The results showed that exposing the weaknesses of internal controls has a positive and significant effect on brand value at the level of 1% error and on brand performance at the level of 5% error, and makes the brand capabilities of companies both in terms of value creation and Strengthen the performance perspective such as increasing the market share of companies.

Today, green entrepreneurship is recognized as an effective strategy for socio-economic development of countries and its development can play an important role in creating sustainable employment, reducing environmental problems. The main purpose of this study is to investigate the challenges of green entrepreneurship in crisis: recycling of household waste and waste left in the city of masks, gloves and paper towels used in the corona crisis. The present research is of the type of applied purpose and based on the nature in the qualitative research group. In this study, using targeted sampling methods and snowballs, with 18 experts in this field, including: managers and experts of Kermanshah Municipality, managers and experts of the Crisis Management Headquarters in Kermanshah and managers and experts of Kermanshah Recycling Company in Kermanshah has been in-depth and semi-structured interviews Was done. The main criterion for determining the sample size was theoretical saturation. In order to evaluate the validity of the research, the methods of "triangulation of the research team", "long-term involvement", "selection of appropriate samples", "simultaneous data collection and analysis" and "review of contributors" were used. In the data analysis stage, the entire content of the messages obtained from the interviews, after being handwritten, was read and examined many times and the initial codes or open codes were extracted from them. In total, based on the final findings of the open source code and The concepts and categories obtained were categorized into 10 general groups (6 categories on challenges and 4 categories on solutions). There are 4 categories in the solutions section: education, culture and awareness raising, socio-economic institutionalization, managerial effectiveness, supportive and legal services, and monitoring effectiveness.

Accounting scandals and the collapse of companies such as Enron and Waldcom in the United States and Tel Aviv in Australia have raised serious concerns about earnings management, reported earnings, and the ethical issues of those who prepare and audit reports. Brought. Legislatures in the United States and Australia have responded to corporate failures and exposing fraud by improving corporate governance principles. Therefore, it can be expected that profit sustainability and corporate governance principles are highly correlated. The purpose of this study is to investigate the presence or absence of this relationship. In this study, the relationship between profit stability index and mechanisms of some components of the management system (non-executive board and lack of concentration of ownership and percentage of board changes) in companies has been investigated. Some of the companies' operations are related to agency relations between shareholders and managers. In fact, the separation of stock ownership and management control over the company's operations may lead to conflicts of interest and agency costs arise from this conflict of interest between managers and shareholders. The principles of corporate governance are one of the mechanisms to mitigate the issue of representation. Mechanisms of corporate governance principles can reduce profit management opportunities and thus increase profit stability.

The aim of this study was to investigate the effect of competition in the product market and the weakness of internal control on the auditor's conditional comment due to the moderating role of auditing fees of companies listed on the Tehran Stock Exchange. The statistical sample of the research included 1016 years-observation companies (8 financial years and 127 companies) during the period 1391 to 1398 from the companies listed on the Tehran Stock Exchange. The research hypotheses were analyzed using logistic regression method using Eviews10 econometric software. In this study, the analysis of hypotheses showed that competition in the product market has a negative and significant effect on the auditor's conditional comment, so with increasing competition in the product market, the auditor's conditional comment decreases. Weak internal control has a negative and significant effect on the auditor's conditional statement, so with increasing internal control weakness, the auditor's conditional comment increases. Audit fees do not have a significant effect on the relationship between competition in the product market and the auditor's conditional comment. Audit fees do not have a significant effect on the relationship between poor internal control and the auditor's conditional comment.

The present study investigates the effect of market orientation on company performance through the role of knowledge sharing in the mammoth group. The research method used is descriptive, survey and correlation. Also, the statistical population of the present study includes all employees, managers and relevant experts in Mammoth Industrial Group. The sample size was determined using Cochran's formula of 82 people and the sampling method of the present study is simple random. The research data was collected by library and field methods and the instrument used was a questionnaire. The validity of the research instrument was confirmed by a collective opinion of experts and the reliability of the research was 0.894. Data were analyzed using structural equation modeling using SMARTPLS software. The results indicate that the dimensions of market orientation (customer orientation, competitiveness and inter-unit coordination) have a significant effect on the company's performance. However, the impact of competitiveness on the company's performance has been greater than other factors. Also, the result of the adjustment hypothesis shows that the variable of organizational knowledge sharing with an impact factor of 0.209 significantly modulates (increases) the relationship between the variable of retrieval and firm performance. As a result, the hypothesis is confirmed.

Conservatism, by affecting dividends, makes implicit contracts concluded between stakeholders in a business unit, especially between shareholders and creditors. According to the theory of conflict of interest between managers and owners, some managers may be forced to invest free cash flows in current negative net worth projects to secure some personal gain in the short term. In this study, the relationship between agency costs, free cash flow and conservatism in companies listed on the Tehran Stock Exchange was investigated. This research is a descriptive-correlation method and is an applied research. The statistical population of the research consists of all companies listed in the pharmaceutical industry of Tehran Stock Exchange during the years 1394 to 1398 that 131 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. The findings show that there is a significant relationship between agency costs and free cash flow with conservatism. Also, free cash flow affects the relationship between agency costs and conservatism.

The purpose of this study is to investigate the impact of accounting information systems (IAS) on the success of banks. A structural questionnaire was sent to the branch managers and staff managers, of which 130 were distributed. The number of questionnaires accepted for analysis was 112 with a 90% ratio among the distributed questionnaires. Correlation, multiple regressions has been used to answer the research hypotheses, and the findings show that accounting information systems significantly affect the success of the bank. Variables for measuring accounting information systems are considered as follows: (inputs, processes, outputs, control, feedback, flexibility, ease of use and reliability) which fall into 3 categories. They can be divided into: system quality (processes, control, and flexibility), ease of use and reliability, which can be divided into three categories: information quality (inputs, controls and outputs), system quality (control processes) And the reliability and usability of the system (flexibility, ease of use) and how these variables affect the success of banks. In addition, in this study, a number of suggestions to help bank managers in making decisions are recommended. Which reflects the success process of banks?

Currently, the approach that is introduced as the most effective, cost-effective and sustainable method of urban management is "good urban rule". Due to factors such as population growth, changes in weather conditions and global integration, natural crises are on the rise and the current relief is predicted to be inadequate. On the other hand, the nature of natural disasters is such that responding to them should be done in a short time. In order to achieve these goals, human-oriented supply chain (humanitarian) is a key area in which improvement can result in effectiveness. The purpose of this paper is to identify the influential challenges of urban rule and management during natural disasters with fuzzy Delphi supply chain approach, weighting and prioritizing each of them using fuzzy analytical hierarchy process technique. For this purpose, after reviewing the theoretical foundations and background of the research using fuzzy Delphi and the opinion of tehran municipality experts, key skills of supply chain in four dimensions and challenges of urban management rule were identified in six dimensions. The research method is descriptive-survey. The population and statistical sample consisted of 20 senior managers with at least 10 years of managerial and executive experience in Tehran Municipality who played a role in identifying the dimensions and components of the research. Then, after identifying the research components by fuzzy analytic hierarchy process technique, their weighting has been investigated. The results of this study can provide a comprehensive view to researchers in the field of urban management and management and their more familiarity with the concepts of humanitarian supply chain.

One of the personality traits influencing managerial decisions is managers 'overconfidence, which leads to managers' self-esteem and exaggerated beliefs. They overestimate their ability to solve problems and expect excessive returns on their investments. They believe that they have information that others do not have, so they over-predict future profits and cash flows. This overconfidence increases the risk of falling stock prices. Reliable, reliable, timely, and understandable information in formats that can be analyzed is critical to the survival of the capital market, and investors need to know that company information is accurate, complete, reliable, and timely. Lack of information transparency helps managers to hide and accumulate bad news, and as a result, the risk of falling stock prices increases. The purpose of this study is to investigate the information transparency of companies, managers' overconfidence and the risk of stock price falls in companies listed on the Tehran Stock Exchange. The financial data of 126 companies in the period 2009-2010 were analyzed. This research has been done using the ordinary least squares method and Eviews software. Findings show that companies' lack of information transparency has a significant and positive effect on the risk of falling stock prices. Managers' overconfidence has a significant and positive effect on the risk of falling company stock prices. Also, the lack of information transparency of companies has a significant and positive effect on the relationship between managers' uncertainty and the risk of stock price falls. These effects are less in companies with more information transparency, and vice versa. Lack of corporate transparency leads to increased opportunities for information management and concealment of bad news by managers, and increases the risk of stock prices falling.

The purpose of this study is "criteria for selecting a manager in government agencies." This research is a documentary-library research in terms of method and is of analytical, interpretive and comparative type (experimental research) and has been done by descriptive-analytical research method; In the research method, first, by studying the research background and theoretical foundations, the criteria related to the selection of the manager in government agencies were extracted and then the number of criteria that had more commonalities in the research was selected. The results indicate that the criteria for selecting Mediz in government agencies include dimensions such as improving the level of freedom and responsibility, improving the level of supervision and control, allocation of credit and budget, ability to solve problems and foresight, and development of practical and expert force. It is appropriate that the most effective scientists be selected for management with the power to recognize important resources and intellectual findings, government managers should not be separated in any way to meet the changing needs of society, and interaction between managers and staff and raising the level of criticism, encouragement and Improve persuasion, reward, freedom, and provide a platform for accountability. In this regard, it is suggested that the current managers of the organization, using the capacity of the Board of Directors, members of the Board of Examiners, veteran professors, try to draw on the experience of past managers to develop the quantity and quality of government departments in order to achieve the model.