فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 73 (تابستان 1400)

We have done this study intending to examine the effect of the technology development of the electronic service quality improvement in health care (a case study: Soroush Fanavar Pars International Group). This study has a practical aim and its method is descriptive survey and correlation due to simultaneous examination between several variables. The statistical society of this study consists of all managers and staff of the Soroush Fanavar Pars International Group that we studied 245 as the sample obtained by the available sampling method. We obtained the required information through the questionnaire and analyzed them through the descriptive-deductive statistical methods and with the help of the SPSS and Lisrel software. The results obtained from the course analysis by the structural equations indicated that the technology development affects the electronic service quality in Soroush Fanavar Pars International Group.

The main purpose of this study is to investigate the effect of corporate governance on the relationship between earnings management and the level of information disclosure of companies listed on the Tehran Stock Exchange during the years 1390 to 1398. In this regard, earnings management as an independent variable and the level of information disclosure as a dependent variable the components of corporate governance (number of audit committee meetings, institutional ownership, board independence and board size) are also considered as moderators and the variables of financial leverage, company size and profitability are also considered as control variables. The statistical sample of the research is 159 companies. The research method is descriptive-correlation with applied approach. The method of data collection in the theoretical foundations section is the library method and, in the hypotheses, testing section is the method of documenting financial statements. In general, the method of testing hypotheses is the method of correlation and multiple regressions. The results showed that there is a significant inverse relationship between earnings management and the level of information disclosure and the components of corporate governance (except for the number of board meetings) weaken this relationship. The results related to control variables showed that there is an inverse and significant relationship between financial leverage and the level of information disclosure and the relationship between firm size and profitability with the level of information disclosure; It is direct and meaningful.

The purpose of this study is to investigate the impact of knowledge management and innovation in technology on the performance of employees in municipalities of Guilan province. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. The total volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that all research hypotheses have been confirmed and this shows the impact of knowledge management and technology innovation on the performance of employees in the municipalities of Guilan province.

The purpose of this study is to investigate the factors of the success of the IT management project among the employees of the municipalities of Guilan province. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. The total volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that information technology, information systems, interest management, benefit planning play a key role in the success of information technology project management among employees of municipalities in Guilan province.

The main purpose of this study is to investigate the effect of the performance of control elements on the accuracy and timing of financial information in companies during the years 1393 to 1398. In this study, the composition of the board of directors (percentages of non-executive board and percentage of changes of non-executive board) have been considered as independent variables to examine their impact on the accuracy and timeliness of financial information. In this research, to evaluate the timeliness of financial information presentation (reliability and timely disclosure), corporate score reports published by the Stock Exchange Organization are used. Publishers' information points are calculated based on their information status in terms of reliability and timely submission of information. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1393 to 1398 that the sample size according to the screening method is equal to 138 companies.

This study investigates the effect of profit stability with the liquidity of companies' performance. Statistical sample including 142 companies in the years 1393 to 1398 were selected. Multiple linear regression models have been used to analyze the research hypotheses. The results of research studies showed that stability in profits has a significant effect with stable liquidity surplus, liquidity by Apple method and with the liquidity ratio of companies listed on the Tehran Stock Exchange.

Cost management is a company that combines debt and equity and aims to determine the composition of each company's financial resources in order to maximize the wealth of its shareholders. Given that the cost of capital of the company is considered a function of its capital structure, choosing the optimal capital structure reduces the cost of capital of the company and increases its market value. The nature of the allocation of financial resources, the existence of financial constraints, the size and compactness of capital are among the features that influence the financing decisions of companies and ultimately the financial performance of banks. Accordingly, in this study, the role of financial resource allocation processes, financial constraints, size and capital intensity on the relationship between cost management and financial performance of banks listed on the Tehran Stock Exchange is explained. This research is applied in terms of purpose, descriptive and correlational in terms of research method and data collection. Based on the results of panel data and unbalanced panel data method is used to test the hypotheses. Also, the statistical sample includes all Banks listed on the stock exchange market for a period of seven years from 2016-2017. Finally, it was found that cost management and resource allocation have an impact on improving financial performance in government-affiliated companies.

To improve their operations, companies try to use experienced managers who have a reputation and work in the audit committee; Tax avoidance is an issue that has come to the attention of corporate executives; According to the article by Latin Van et al., The role of experienced, well-known and active managers in the audit committee can be seen in tax evasion. The aim of this study was to determine the role of experienced foreign managers (known and active in the audit committee) on tax evasion of companies listed on the Tehran Stock Exchange. In order to analyze the research hypotheses, the statistical population was selected from 2015 to 2020 for 6 years and included listed companies. The statistical sample was selected by elimination method and 124 companies were selected. The research method used is descriptive-analytical and the research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that experienced foreign managers (with reputation and active in the audit committee) have an effective role in tax evasion of companies listed on the Tehran Stock Exchange. In this study, based on t-statistic, the effect of the independent variable on the dependent variable is inverse and negative and is in line with the research of Van et al. In 2020.

The use of business intelligence and business analysis to support decision making in the practical world is very wide and their relationship with management accounting has been expressed in non-academic literature. However, current research on the implications of business intelligence systems for management accounting systems is still limited. The purpose of this study is to help understand how to implement and use the business intelligence system on management accounting techniques and the role of management accountants. An exploratory study was conducted, which included business intelligence consultants from Iranian consulting companies. In this research, the qualitative study method has been used because it allows the user to face complex "how" questions and at the same time, by considering different sites, provide a comprehensive picture of the phenomenon. In this study, it was found that the implementation of business intelligence can affect the expertise of management accountants and by supporting the introduction of new and advanced management accounting techniques can not only increase changes in existing management accounting techniques but also more related to it. Create. By identifying changes in the management accounting system as well as factors that can prevent or support the virtuous relationship between business intelligence and management accounting systems, this research can help both consultants and client companies in the effective management of business intelligence projects. Be useful.

The purpose of this study was to investigate the impact of transformational leadership on organizational innovation considering the mediating role of organizational learning among Qazvin municipality staff.This study is an applied one. The research method in this study is descriptive-correlational. The statistical population in this research is Qazvin municipality staff. Due to the random targeting of the questionnaire, 420 people with 10 years experience and high level of sample were selected. Was obtained. The research data were collected by a standard questionnaire with validity and reliability and SPSS and Smart PLS software were used for data analysis. The results of data analysis showed that transformational leadership has an impact on organizational effectiveness and organizational learning as well as organizational learning has an impact on organizational effectiveness. In this regard, it can be said that transformational leadership influences organizational effectiveness with regard to the mediating role of organizational learning.

The purpose of this present research is The effect of immersion in destination, travel economy, work experience, self-confidence, on urban brand brilliance and word of mouth according to the mediating variable of customer satisfaction in Khorasan Razavi province (Mashhad city). The research method used in This research is of descriptive-survey type. This research is applied in terms of purpose. The statistical population of the study includes all Asian tourists in Mashhad who traveled to this city in the spring of 1400 and stayed in hotels in this city. Their number is 384 people who based on the available sampling method and using Cochran's formula 384 people were selected as the sample size of the study. The methods of data collection were through a field library and a questionnaire and the validity of the questionnaire was evaluated from Amos software and its reliability was 0.92 by examining Cronbach's alpha for all questions. Descriptive statistics and inferential statistics were used to analyze the research data. Descriptive tests of mean percentage, standard deviation, variance and inferential tests of Kolmogorov-Smirnov-one-sample t-test, confirmatory factor analysis and structural equations were used with the help of SPSS and AMOS software. The results of this study showed that immersion in the destination, economics of travel, travel experience and self-confidence have a positive and significant effect on tourist satisfaction. Also, tourist satisfaction has a positive and significant effect on word of mouth and brand radiance of the city. The results of mediator hypotheses also showed that immersion in the destination on word of mouth advertising and the brilliance of the city brand due to the mediating role of tourist satisfaction, economics of travel on word of mouth advertising and the brilliance of the city brand due to the mediating role of tourist satisfaction, experience Kari Safar has a positive and significant effect on word of mouth advertising and the brilliance of the city brand due to the mediating role of tourist satisfaction, self-confidence on the word of mouth advertising and the brilliance of the city brand due to the mediating role of tourist satisfaction.

The comparability of financial statements is very important for investors and creditors, because their investment and credits decisions require an assessment of the opportunities ahead and without comparable accounting information, user`s decisions seem difficult and almost impossible. In this study, an attempt has been made to examine the relationship between comparability of financial statements and corporate debt maturity in TSE. After designing the variables evaluation indicators, trading information conducted during the five-year research period from 1394 to 1398 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. In this research, linear regression and correlation have been used to investigate the research hypotheses. 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 there is no significant relationship between the comparability of financial statements and the debt maturity structure of companies listed on the Tehran Stock Exchange. The results achieved in this study corresponded to the documents mentioned in the theoretical framework and financial literature.