فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 81 (پاییز 1400)

This study examines the relationship between digital marketing practices, customer satisfaction, customer engagement, and purchase intent. The focus is on the digital marketing strategies of service companies during an epidemic and the resulting closure. It sought to analyze the digital evolution of marketing practices and customer buying intentions. Covid 19 was considered as the predominant epidemic and its impact on the digital evolution of cause-oriented marketing strategies. Five dimensions of digital marketing strategies were considered with eighteen items and three items of customer satisfaction and purchase intention for practical purposes. Structural equation modeling was used to study 535 customer responses of service companies. Findings show that SEM / SEO, display and E-CRM methods significantly affect customer satisfaction and purchase intention. In addition, a mediation-mediation approach was developed. Customer satisfaction significantly influenced the intention to buy and was a good mediator between digital marketing practices and the intention to buy. In addition, customer engagement moderated the relationship between content marketing and the relationship with purchase intent. This research work generally helps marketers of service companies. Digital channel managers explicitly understand their strengths in relation to the five dimensions of digital marketing strategies. Accordingly, they formulate their decision-making plans to improve customer satisfaction and thus purchase intent.

The main purpose of this study is to investigate consumers' perception of personalized online advertising: a new rational choice plan in terms of negative effects (Case study: Sepideh Mahan Kish Company). The statistical population in this study includes all customers of Sepideh Mahan Kish Company who bought from this company in 1399. The sampling method used in this research is a simple random sampling method. Since the statistical population was unlimited, the sample size was 385 people. In this study, a standard questionnaire (Kuchen et al., 2019) with 19 items was used to examine the variables of ownership, vulnerability, unrecognized costs of personalization, privacy concerns, and opportunity cost and consumer reaction. This research is of survey and correlation type and is considered as an applied goal in terms of type. In order to evaluate the normality of data distribution, Kolmogorov-Smirnov test was used. Due to the abnormality of data distribution, the structural equation method and smartpls3 software were used to test the research hypotheses. Research findings show that unperceived costs of personalization will have a negative impact on consumer response to online personalized advertising. Privacy concerns will have a positive effect on consumer response to personalized online advertising. Opportunity cost will have a positive effect on consumer responsiveness to personalized online advertising. Ownership has a positive effect on unrecognized costs of personalization. Ownership will have a negative impact on opportunity costs. Vulnerability will have a positive effect on privacy concerns and vulnerability will have a positive effect on opportunity cost, and all research hypotheses have been confirmed.

The main topic of this study is to investigate the impact of managers' remuneration, CEO duality and the quality of internal controls on auditing fees. The auditing fee is the amount stated in the financial statements and the remuneration of the directors is extracted through the decisions of the General Assembly. The basis for the duality of the CEO is the simultaneous attribution of the CEO and the Chairman or Deputy Chairman of the Board to a person obtained from the reports of the Board and the quality of internal controls. Internal control is provided. To investigate the subject of research in Tehran Stock Exchange during the years 1397 to 1399, a sample was selected as a systematic removal which consisted of 91 companies. Composite effects, fixed effects and random effects were used. The results showed that there is a positive and significant relationship between the natural logarithm of managers' remuneration and the level of audit fees of the company and on the other hand there is no significant relationship between the dual role of CEO and weak internal controls with the amount of audit fees.

Today, social, political, and economic fluctuations and changes have caused many businesses and organizations to make changes to manage their operational and economic challenges. Understanding how employees manage such changes throughout processes is critical to the success of organizations. Therefore, this study proposes a theoretical model to understand the role of internal communication and its effects on organizational change management by Shiraz Municipality employees by integrating the literature related to transparent internal communication, stress exchange and coping theory and organizational transformation research. Also, this research is applied in terms of purpose, descriptive-survey in terms of nature and method, and cross-sectional in terms of time. Data collection tools included a combination of Jiang and Man (2017) standard internal communication questionnaire, perceived organizational change uncertainty by Rafferty and Griffin (2006), Han & Granig (1999) employee relationship relationships, and coping strategy when faced with fluctuations. And the social, political, and economic changes are taken from Latak (1986) and Letter (1991). Validity was calculated convergent and reliability was calculated using Cronbach's alpha coefficient. The statistical population of this study includes a part of Shiraz Municipality employees and over 490 participants. The research hypotheses were performed using structural equation modeling with AMOS software version 25. Findings showed that transparent internal communication can help encourage problem-based controlled coping, reduce uncertainty and strengthen employee-organization relationships during organizational change.

Customer Satisfaction is a major concern and a precondition for competition in today's global market. In today's world, providing products and services tailored to customers' needs and satisfying them is an important competitive advantage for organizations. The purpose of this study was to identify and validate the factors affecting customer satisfaction in the shipping company of the Islamic Republic of Iran using the AHP method. In this regard, after studying the existing theories regarding customer satisfaction, library resources and previous researches, the components affecting customer satisfaction were identified. In order to collect data, a group of 20 experts and experts from the shipping industry were selected. These individuals were selected from experts and managers of this industry who have a master's degree and work experience of over 15 years. They were selected by simple random sampling method. By integrating the criteria identified by the experts with the components derived from The literature of the research, 35 criteria were introduced. Due to the recurrence of some of the components and their screening, 32 criteria were finally identified. By examining these criteria and categorizing them thematically, the component was divided into seven main categories with the titles of features Physical, quality, staff, location, safety, cost, infrastructure, were divided. Then, in order to raise the level of reliability of the research, a questionnaire was prepared based on the Likert spectrum and factors affecting satisfaction were provided to 327 customers of the Shipping Company of the Islamic Republic of Iran in Bandar Abbas, Bushehr, Khoramshahr, Assaluyeh, Chabahar, cluster They were randomly selected based on Morgan's table. After collecting the results of customer feedback, in order to rank the identified criteria, the AHP method was used and the collected responses were provided to experts and experts, and answers were answered by Expert Choice software. Were combined. According to the results, the physical dimension is in the first priority, followed by the quality, staff, infrastructure, cost, place of activity and safety. This paper seeks to investigate the satisfaction of customers in the shipping company of the Islamic Republic of Iran based on the identified components of the response of the experts.

Today, brands are considered as the most important assets of businesses. Brands and their personalities are the basis on which consumers identify and link different products and services. Establishing lasting relationships with consumers is the main goal of marketing for most companies; Successful companies have strong relationships between the brand and their consumers, so the relationships that consumers establish with different brands are of particular importance in marketing. In today's consumer society, where it is easy for consumers to show brand advocacy, it is important for marketers to understand the behaviors that lead to brand choice. This study identifies and understands the key variables (brand image dimensions, brand perception, brand expectation, brand love and brand passion); Also in this article, it examines and explains the factors affecting brand and consumer congruence and examines the existing literature in this field.

The purpose of this study was to analyze the impact of management ability on the company's market share in response to competitive market threats in companies listed on the Tehran Stock Exchange. The spatial scope of this research is the companies listed on the Tehran Stock Exchange and the time domain is between 2011 and 2019 and based on the sampling method, 133 companies have been selected as a statistical sample based on the systematic elimination method. The present study is among the applied researches and is considered as a correlational research in terms of method. For data collection, references to financial statements, explanatory notes and stock exchange monthly have been used. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses (EViews News software). The results showed that the ability of managers has a significant and direct effect on the growth of the company's market share; In addition, competitive threats affect the relationship between the ability of managers and the growth of the company's market share.

The purpose of this study is to identify the indicators affecting the behavioral biases of managers, analyze their effects on each other, express the independence or dependence of the indicators and examine the status of each indicator in terms of problematic or problem- solving power, with the approach It is dim. The statistical population of this study consists of two parts, the first part is experts who were surveyed to complete the Dimetel questionnaire and the second part includes financial and stock exchange experts who will be polled to complete the questionnaire network analysis process. The final results of the research show that among the factors mentioned in the present study; The variable of managers' financial incentives and government ownership has the highest impact on managers' behavioral biases. On the other hand, the variables of managers' activity and experience solve the main problem of the problem and are influenced by other elements and should be given priority. The experience variable has more interaction with other system factors. In this article, with the final review of the obtained weights, the variables of board characteristics such as independence, size and duality of the role of the board and the variable of state ownership have gained the most importance among the variables and should be considered.

The purpose of this study was to investigate the role of performance based on accounting and market on the effect of company regulatory factors on cost stickiness. The spatial realm of the companies listed on the Tehran Stock Exchange and the temporal realm of the years between 2014 to 2020 and 115 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (EViews software) have been used. The results showed that performance based on accounting and market affect the relationship between the company regulatory factors and the degree of cost stickiness; The results obtained in this research are consistent with the documents mentioned in the theoretical framework of research and financial literature.

In the process of developing the country and implementing effective development projects in improving the production infrastructure, one of the most important and sensitive parts that are the focus of managers and policy makers of the production system is to provide and provide initial capital. One of the various ways of financing the government to advance projects is to provide the basis for financing from abroad. A fixed issue that has been mentioned in the budget programs of previous years, and the government has been tasked with designing and upgrading the foreign financing system. The municipality uses internal resources (operating income, general budget, reserves, etc.) and sources outside the municipality to meet its current and development financial needs. The municipality's internal resources do not normally meet its financial needs; As a result, the municipality will not be able to implement urban projects on which city life depends. Therefore, inevitably, through interaction with the financial system outside its resources, it finances projects. Municipalities receive credit from financial institutions active in financial markets, such as banks or capital markets in financial markets, to meet their financial needs, and obtain the funds they need. The obtained cash is used in its current and development operations; As a result, revenue is generated or a service is provided in the city. This study seeks to understand the interaction of the municipality with the financial system to determine the position of foreign financing in this field and its efficiency.

rregular population growth in cities reduces the quality of urban environments. Therefore, planning to create infrastructure commensurate with the population growth trend and improve service delivery are among the essential measures of urban management. It can be considered as the most complete local organization that can meet the mentioned needs partially if the financial resources are provided. One of the most important issues for municipalities around the world is to earn a steady income to pay for municipal services. Excessive reliance of many municipalities on unsustainable revenues has caused the municipality financial difficulties. The municipality as one of the most effective authorities of urban management and the executive arm of planning in its projects and plans needs sustainable revenue sources, but today many municipalities in the country are facing the problem of lack of sustainable financial resources, so one of the most important issues In question in municipalities, inefficiency in cost planning and sustainable financial resources, which ultimately leads to the failure of the planned programs and the implementation of all projects, which causes dissatisfaction of citizens, thus necessitating further studies in this area. It is of great importance for income stability and creating a good quality of life for citizens.

In the world today, the municipality is no longer seen as a major contractor that should perform some of the city's development and service activities, but the municipality is a civic and grassroots institution that has the task of working towards sustainable urban development and human development. This is why municipalities must engage in cultural, welfare and environmental activities in addition to their traditional and customary activities. In Iran, the municipality, as a local institution and derived from the text of the people of the region, the main trustee of the Department of Services, Civil Engineering and Urban Reconstruction, is forced to perform its legal duties, due to lack of financial dependence on government and public budget, in various ways and according to law. Deliver the desired affairs. However, this institution, despite its financial independence in terms of the supervisory system, is in an intermediate position and does not have sufficient independence. The issue of municipal revenues is a very important issue because if the municipality has revenue, it can provide better services, and as a result of providing better services, the independence of cities from the central government will occur. Prior to the policy of self-sufficiency of municipalities in Iran, which was enshrined in the Budget Law of 1983, most municipal revenues relied on government resources, but following economic adjustment policies, the share of government financial payments to municipalities decreased significantly. The rapid growth of the urban population, along with the transfer of some government responsibilities to municipalities (which is expected to transfer more responsibilities to municipalities in the future), has led to a sharp increase in the financial needs of municipalities. Some of these needs are met through local taxes, remittances from the central government and other sources of revenue. But these sources of income can not cover all the investment and development needs of municipalities. Therefore, in this process, municipalities were looking for new sources to provide the necessary financial resources, but unfortunately, due to the weak economy, they were not very successful, but this did not prevent municipalities from turning to financial markets and partnering with the private sector to provide financial resources. In general, this local institution has made every effort to obtain new resources and is not dependent on traditional resources. It can be said that in recent years, Iranian municipalities have entered a new field in terms of obtaining revenue sources.

In order to implement this tax in the Islamic Republic of Iran, its bill was submitted to the Islamic Consultative Assembly for the first time in January 1987, which was returned to the government at the request of the government due to the implementation of the "price stabilization" policy. In 1991, the IMF Finance Department, in order to reform the tax system of the Islamic Republic of Iran, proposed the implementation of VAT policy as one of the main factors to increase efficiency and reform the tax system, one of the most important problems that seem to face If there is a law, VAT auditing. Existence of a strict control and audit system to fulfill the responsibility of taxpayers's accountability of this tax system will make economic transactions more transparent and reduce tax evasion and prevent the tax evasion of some taxpayers. Accounting system for the implementation of VAT in the country. For this purpose, after evaluating the concepts of VAT, VAT implementation methods, VAT accounting methods, tax evasion and challenges in the implementation of VAT have been examined. According to the above discussions, it can be said that the existence of a proper accounting and auditing system is considered as a necessary condition for the success of the implementation of VAT in the country. Therefore, it is necessary for accountants to feel fully prepared to declare their readiness in the transition period to provide the necessary conditions for the successful implementation of VAT.