نشریه پژوهش های پیشرفت و تعالی
سال چهارم شماره 1 (بهار 1400)

Addressing effective and forward-looking tools and approaches for efficient management of organizations, reducing the cost of providing services and production of products and allocating financial resources in order to achieve the expected goals and performance, is very vital and necessary. The purpose of this study was to study the relationship between management accountants and the implementation of strategic management accounting practices. The statistical sample included 403 accountants from the management accounting community who were selected using random sampling method. The type of research was applied research in terms of purpose and descriptive-survey research in terms of data collection with a description of structural equation modeling. Examining the results of the analysis, testing the hypotheses showed that the network of management accountants has a significant positive effect on the implementation of management accounting methods.Examining the results of the analysis, testing the hypotheses showed that the network of management accountants has a significant positive effect on the implementation of management accounting methods.

Disclosure is considered as one of the principles of accounting and based on this, all information related to the company's activities should be provided to users in a proper and timely manner. The purpose of this study is to investigate the effect of political Connections on the relationship between the type of ownership and disclosure of human resources in companies listed on the Tehran Stock Exchange. The research is applied in terms of the type of purpose and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and to analyze the hypotheses, panel analysis has been used. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1398 have been used. The results of this study showed that the concentration of ownership and managerial ownership has a negative and significant relationship with human resource disclosure; But the relationship between institutional ownership and human resource disclosure is not significant; Political connections also reinforce the negative relationship between ownership concentration and human resource disclosure; But it has no significant effect on the relationship between managerial ownership and institutional ownership with human resource disclosure.

The purpose of this study is to evaluate the supply chain performance of manufacturing companies by combining the supply chain operations reference model (SCOR) and DANP technique. Based on this, Iran Khodro Company was selected as the research platform. In order to achieve the objectives of the research, using the method of improbable snowball sampling, the opinions of 24 experts of Iran Khodro Company were used. The process of conducting this research includes three steps: a) Identifying the effective factors in evaluating the supply chain performance based on the supply chain operational reference model (SCOR), by studying the literature of related researches; B) Screening of identified factors using Delphi technique in Iran Khodro Company; D) Prioritize the factors affecting the evaluation of service supply chain performance using the DANP method. The results of the research indicate that the indicators of non-stagnation of inventory in the organization, had the highest priority in evaluating the performance of the supply chain of Iran-Khodro Company.

The purpose of this study was to clarify the effect of examining the effect of relationships between organizational value capabilities and strategic performance on the growth of home businesses. The present research is descriptive and survey based on the applied purpose and in terms of data collection method. The statistical population of this research is the study of home businesses in the home industry in Tehran and the number of samples according to Morgan table is 80 people. SPSS and SMARTPLS2 software were used to determine the relationship between variables and test hypotheses, and the structural equation model was used to evaluate the conceptual model. Both library and field studies will be used to collect the data needed for the research. In the library study section, up-to-date Persian and English books and articles will be used to collect information related to theoretical literature and research background, and in the field studies section, to collect the required data from the interview and the pairwise comparison questionnaire, the validity of which is approved by the professor. Research findings indicate the positive effect of performance and strategic capabilities on the growth of home businesses and the positive effect of value capabilities on the growth of home businesses through the mediation of formalization in home businesses and the hypothesis of a direct effect of value on growth Home businesses not approved.

Sustainable growth has become the norm and increasing pressure is being put on organizations to take advantage of green trends to achieve sustainable competitive advantage. With regard to this issue, the present study was conducted to investigate the role of green innovation, green transformational leadership, green human resource management on environmental performance. The statistical population of this study was the employees of hotels in Tehran, 200 of whom were surveyed by random sampling. In the present study, descriptive and inferential statistics have been used to analyze the collected data. Based on the results obtained. Based on the results, it is the most important factor in explaining the environmental performance of employees. After that, green transformational leadership and green innovation were identified as the most important causes, and in general, all three independent variables of the research well explained the changes in the total variable. All analyzes were performed using SPSS software version 24.

The aim of the present study was to facilitate online intention to accept mobile banking by considering the mediating role of perceived hedonistic and beneficial values ​​and the moderating role of perceived security concerns in Bank Saderat of North Khorasan city.

A questionnaire was used to collect data related to measuring research variables. The statistical population of this research includes the mobile phone customers of Bank Saderat of North Khorasan province. After ensuring the validity and reliability of the scales designed based on the calculations, the questionnaires were distributed in a sample of 384 people. Structural equation model has been used to analyze the collected data and determine the relationships between variables. Also, the obtained data were analyzed using SPSS and SMART-PLS statistical software.

According to the analysis of the present study, perceived pleasure values ​​and perceived useful values ​​play a mediating role in the relationship between ease of access, search, evaluation, transaction, profit and after-interest variables with the intention of accepting mobile banking. Perceived security plays a moderating role in the relationship between the variables of perceived hedging values ​​and perceived utility values ​​with the intention of accepting mobile banking.